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DWIGHT v. MERRITT.

No. 281.

140 U.S. 213 (1891)

11 S.Ct. 768

35 L.Ed. 450

DWIGHT, v. MERRITT.

Supreme Court of United States.

Decided May 11, 1891.

Attorney(s) appearing for the Case

Mr. Edwin B. Smith for plaintiffs in error.

Mr. Assistant Attorney General Maury for defendant in error.

MR. JUSTICE LAMAR delivered the opinion of the court.

This was an action by an importer, the testator of the present plaintiffs in error, against a late collector of the port of New York, to recover an alleged excess of duty exacted on a cargo of iron rails imported from Pillau, Russia, in June, 1880.

The collector assessed a duty on the merchandise at seventy cents per hundred pounds, under Schedule E, sec. 2504...

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