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RECKNAGEL V. MURPHY, 102 U. S. 197 (1880)

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U.S. Supreme Court

Recknagel v. Murphy, 102 U.S. 197 (1880)

Recknagel v. Murphy

102 U.S. 197

Syllabus

Certain articles were imported by A. from Liverpool, Nov. 14, 1871, upon which the collector of the port of New York exacted the duty of six cents per pound, imposed by sec. 5 of the Act of July 14, 1862, 12 Stat. 547, upon "argols or crude tartar." A. claimed that they were "argols crude," and as such were, by sec. 22 of the Act of July 14, 1870, 16 id. 266, exempt from duty. A. paid the duty under protest and brought suit against the collector to recover it. The court instructed the jury that it was for them to determine from the evidence whether the argols in question were "argols crude," then known as such to commerce or to science, or whether they were argols that were more or less refined. Held that the instruction was proper, and covered the entire ground of the controversy.

This was a suit brought against Murphy, then collector of customs at the port of New York, by Recknagel & Co. to recover the amount of certain duties which they paid to him under the following protest:

"NEW YORK, Dec. 27, 1871"

"SIR -- We protest against the assessment of duty at six cents per lb. upon the argols imported by us in the City of New York from Liverpool, and entered for consumption Nov. 14, 1871, because the Act of July 14, 1862, sec. 5, as far as it relates to argols or crude tartar, is repealed by the Act of July 14, 1870, sec. 22. We pay under duress to get our goods."

"RECKNAGEL & CO."

"COLLECTOR OF CUSTOMS,"

"New York City"

Judgment was rendered for the defendant. The plaintiffs' sued out this writ of error.

The facts are stated in the opinion of the Court.





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