The New York herald., 1867-02-22
The COURT S.
UNITED STATES CIRCUIT COURT.

Important Tariff Qnestion-Opinaen OF sss
Court In Conuection with the Imposisiez
Of Excess Of Duties NJ the Customs.
Before Judge Smalley.
EE Dapidson rs IT. A. SmyfAe-This was another
OF the legion Of litigation questions arising On tne
construction given 10 the various tarn acs ana 70 'ns
regulations Of the Treasury Department intended 10
be explanatory OF the same, but which, from the rcn
crop OF suits that have sprung up consequence and
which have occupied the Circuit Court two terms,
have evidently made confusion worse confounded. The
plaintiff seeks $4,000 In gold on an mporta-
ton Of wool from Buenos Ayres made In May lSoo per
counsel, Mr. Sidney Webster IL appeared thai the
painti in the part OF 1854 being at the time in
Europe ordered an importation OF Wool rom S%onos
pound. The order was received In due course
by plaintiffs brokers in Bacnos Ayres and S24
bales were forwarded In the following May TO plain
til = order New York. On this importation there was
six pound duty LEVIED and on the liquidation OF
the usual FORM and appealed against the exacton OF The
Collector TO the Secretary Of the Treasury The panth
ground Of protest and appeal being based On sns ,aG
valued at less than twelve cents there shall be imposed
dutYof three cents pound and IL vained at more than
twelve cents and under weniy.our cents there shall Do
levied duty OF six cents The wool its arrival was
appraised by the appraisers at the Custom House, who
reported il TO be worth than twelve cents, this
valuation being excess OF and contrary the invoice
value Upon this report the addition OF three cents .
pound 70 the three cents allowed by law II the
article were worth less than twelve cents
was added, making the excess which the action was
brought 10 recover The testimony Of the plaintiff and
his Custom House clerk with the production of the in
voice, to the actual value, and OF the entry lqu
dated by him. according TO the OF duty appraised
by the appraiser. fully sustained the claim.
Mr. Courtney United States District Attorney, for the
defence, concluded that the appraisers report na
and conclusive 70 the dutable value OF the wool In
question that in the absence OF any fraud incapacty
the part OF the appraisers, neither OF which
charged would be impossible under previous rulings
OF the Court to so behind the question OF the apprase
and that therefore all the testimony az 70 the value
the OF the article here wholly irrelevant and in
admissible II clear also that the plantin had not
applied for reapprasement OF the WOOL which he was
bound to do to sustain him IN the action.
The Court said that the rights and equity Of tho
case very clearly With the defendants. There was
doubt at all that the government had $40 900 Of
the plaintiffs money which it had earthly right TO-
and which in equity and good conscience was bound
to restore without insttung suit TO recover through
the courts The evidence shows, and the officers
themselves show, that the wool in question
was worth only three cents dutiable article
The defence is purely technical, which. ! must
say ! regret great government hke ous
the government 70 embarrass merchants in this
way; TO say to them, 'sThe merchandise that have
taken by strong arm, these $4,000 OF yours,
plaintiff, which ! have possessed myself OF, l
will keep. avaling myself OF the technicaliies
OF the law SO to keep il and withhold II from
you. The court must deal with the law as It finds It
The do not make the law nor do they execute the
courts only administer it as they find IL The law off,
Gers the g0vernmen-the United States District Attor
under these acts and tho courts bound TO adudcato
them; but 1t Is clear that great wrong s done IN
compelling the collectors TO bear the brun OF these 40
tons will direct verdict for the painn in the case
the facts and IL counsel desire 1t will hear argu-
ment the points OF law hereafter.
Verdict accordingly for the plaintiff