Recknagel v. Murphy

ERROR to the Circuit Court of the United States for the Southern District of New York.

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Nov. 14, 1871, because the act of July 14, 1862, sect. 5, as far as it relates to argols or crude tartar, is repealed by the act of July 14, 1870, sect. 22.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.

Mr. William J. Stanley and Mr. Stephen G. Clarke for the plaintiffs in error.

Mr. Assistant Attorney-General Smith, contra.

MR. JUSTICE SWAYNE delivered the opinion of the court.