Fabbri v. Murphy
ERROR to the Circuit Court of the United States for the Southern District of New York.
In November, 1869, Fabbri & Chauncey imported from Manilla into New York certain sugar, which, on the seventeenth day of that month, was stored in a United States bonded warehouse, where it remained until March 20, 1871, when it was withdrawn for consumption. The duty at the latter date amounted to $34,360.50, gold, to which ten per cent was added by the defendant Murphy, then collector of New York, as the sugar had remained in the bonded warehouse more than one year. The additional ten per cent was paid under protest, and an appeal taken from the collector's liquidation and decision. The Secretary of the Treasury having affirmed that decision, this suit was seasonably brought by the plaintiffs to recover the ten per cent, with interest thereon from the time of its payment. At the trial, they requested the court to charge, in substance, that the additional ten per cent was illegally imposed. This request was denied, and the jury told that, upon the uncontradicted evidence, the defendant was entitled to a verdict, which was rendered accordingly. To the instruction given and to those refused the plaintiffs duly excepted, and sued out this writ.
Mr. Grosvenor P. Lowrey for the plaintiffs in error.
Mr. Assistant Attorney-General Smith, contra.
MR. JUSTICE CLIFFORD delivered the opinion of the court.
Notes[edit]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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