BARNEY COLLECTOR v. WATSON ET AL.


92 U.S. 449 (____)

BARNEY, COLLECTOR, v. WATSON ET AL.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. Assistant Attorney-General Edwin B. Smith for the plaintiff in error.

Mr. J. Hubley Ashton, contra.


MR. JUSTICE BRADLEY delivered the opinion of the court.

This was a suit brought by the defendants in error against the collector of customs at New York to recover certain duties alleged to have been overcharged upon certain goods imported in December, 1863. The plaintiffs claimed that they were "flannels," dutiable at only thirty-five per cent ad valorem: the collector held them to belong to a particular class of goods which...

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