MR. JUSTICE HUNT delivered the opinion of the court.
The firm of DeBary & Co. sued the collector of the port of New York to obtain the return of an amount of duties which they alleged had been illegally exacted from them. The Circuit Court, holding that the exaction of the duties complained of was legal, rendered judgment for the defendant. The plaintiffs appeal to this court.
The question arises upon the act of Congress of July 14, 1870 (16 Stat. 262...
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