MERRITT v. PARK


108 U.S. 109 (1883)

MERRITT, Collector, v. PARK & Another.

Supreme Court of United States.

Decided March 19th, 1883.


Attorney(s) appearing for the Case

Mr. Solicitor-General Phillips for collector.

Mr. Edward Hartley and Mr. Walter H. Coleman for appellees.


MR. JUSTICE BLATCHFORD delivered the opinion of the court.

This is a suit to recover back duties exacted by the plaintiff in error, as collector of the port of New York, on glass bottles imported in March, 1879, from London. The bottles contained beer, and the defendant below exacted a specific duty of 35 cents a gallon on the beer, and also a duty of 30 per cent. ad valorem on the bottles. The bottles were the ordinary ale bottles of commerce. The circuit...

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