Lennig v. Maxwell

U.S. Circuit Court for the District of Southern New York

Lennig v. Maxwell

15 F. Cas. 312, 3 Blatchf. 125

U.S. Circuit Court for the District of Southern New York·Decided December 15, 1853·Published·Cited by 1 cases

Opinion

THE COURT

held: 1. That the construction of the tariff act by the treasury department, was not conclusive upon either party, and that the collector was not justified by such instructions, in imposing duties not warranted by law.

2. That, on the proofs, the article was entitled to be admitted to entry on payment of a duty of 5 per cent, ad valorem. Judgment for the plaintiff for the difference, with interest, the amount to be adjusted at the custom-house.

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THE COURT

held: 1. That the construction of the tariff act by the treasury department, was not conclusive upon either party, and that the collector was not justified by such instructions, in imposing duties not warranted by law.

2. That, on the proofs, the article was entitled to be admitted to entry on payment of a duty of 5 per cent, ad valorem. Judgment for the plaintiff for the difference, with interest, the amount to be adjusted at the custom-house.

Lennig v. Maxwell, 15 F. Cas. 312, 3 Blatchf. 125 (circtsdny 1853).

Pincite

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Opinion

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