Ballard v. Thomas
Supreme Court of the United States
This case was brought up, by writ of error, from the Circuit Court of tbe United States for the district of Maryland. The case is stated in the opinion of the court.
1Opinion of the Court
Mr. Justice ÍTELSOU
delivered the opinion of the court.
This is a writ of error to the Circuit Court of the United States for the district of Maryland.
The suit was 'brought in the court below by the plaintiffs against the defendant, collector of the port of Baltimore, to recover back an excess of duties paid under protest on an importation .of iron.
The iron was shipped from Liverpool, and, on an appraisal at the custom-house in Baltimore, the invoice price was adopted as the' minimum market value upon which to assess the duties. The plaintiffs claimed that the iron ought to be appraised at the…
2Cited by6 opinions
- Arthur v. GoddardSupreme Court of the United States · 1878
- United States v. LawrenceCourt of Customs and Patent Appeals · 1921
- Hampton, Jr., & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- R. J. Peacock Canning Co. v. Commodity Credit Corp.Court of Appeals for the D.C. Circuit · 1950
- Brown v. United StatesUnited States Court of Claims · 1865
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