MR. JUSTICE LAMAR delivered the opinion of the court.
This was an action at law by Artemus Partridge and Thomas D. Richardson, trading as Partridge & Richardson, against John Cadwalader, collector of customs for the District of Philadelphia, to recover back certain alleged illegal and excessive duties exacted on merchandise imported at that port by them.
The only defence set up by the collector was, that the protest of the importers against the assessment...
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