MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
These cases involve substantially the same questions, and may be considered together. One is a suit by Naylor & Co.; importers, against Beard, the collector of customs in Boston, to recover back duties alleged to have been illegally exacted, and the other is a suit by the United States against the same importers to recover additional duties assessed on the liquidation of an entry after the delivery of...
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