UNITED STATES v. PHELPS.


107 U.S. 320 (____)

UNITED STATES v. PHELPS.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. Assistant Attorney-General Maury for the United States.

The court declined hearing Mr. Charles M. Da Costa for the defendants in error.


MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

Section 2928 of the Revised Statutes, a re-enactment of sect. 21 of the act of March 1, 1823, c. 21, relates alone to merchandise taken from a wreck, and does not in any manner affect the proceedings under sect. 2927, a re-enactment of sect. 52 of the act of March 2, 1799, c. 22, to obtain an appraisement for an abatement of duties on account of damages to goods...

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