Saltonstall v. Russell

Action at law by Edward T. Russell and Clarence B. Mitchell, copartners as Edward T. Russell & Co., against Leverett Saltonstall, collector of the port of Boston and Charlestown, to recover back certain duties paid under protest. The case was submitted to the court on an agreed statement of facts, and judgment was given for plaintiffs. Defendant then sued out this writ of error.

This was an action, brought May 15, 1888, against the collector of customs for the port of Boston and Charlestown, to recover back duties exacted by him, and paid under protest, upon blueberries imported by the plaintiffs from New Brunswick. No answer was filed, but the case was submitted to the decision of the circuit court upon a statement of facts, in which it was agreed that the regulations of the treasury department might be referred to, and that the court might enter judgment as the law required upon the facts stated, which were, in substance, as follows:

On October 22, 1887, the plaintiffs imported from New Castle, in the province of New Brunswick, into the port of Eastport, in the state of Maine, upon the steamship Cumberland, running regularly between St. John, N. B., Eastport, and Boston, in the state of Massachusetts, 500 cases of canned blueberries, consigned to John Thompson, the master of the steamship, to be by him entered at the customhouse at Eastport, and thence to be immediately transported in bond to the port of Boston, consigned to the plaintiffs; and the goods were duly entered by him, as agent of the plaintiffs, at the customhouse at Eastport, for warehouse and immediate transportation, without being removed from the steamship. On the same day the duties were assessed by the collector at Eastport, and the amount of duty fixed at $144, being 20 per cent. of $720, the value of the blueberries, cases, cans, and cost of packing, added together; that being the amount of the entered value, as stated in the invoice. The value of the blueberries was $315, the value of the coverings $330, and the cost of packing them $75. The cases were made of wood. Each case contained 24 cans, made of tin; and each can contained 1 1/2 pounds of blueberries. Both the cases and the cans were the usual and necessary coverings or such goods, and were not of any material or form designed to evade duties thereon, nor designed for use otherwise than in the bona fide transportation of the goods to the United States.

The goods were immediately transported by the same steamship to Boston. Upon examination of the goods by the United States appraisers in Boston, they reported to the defendant that the dutiable value of the same was $315, being the cost of the blueberries, without including the value of the coverings, or the cost of packing them; and the defendant wrote to the collector at Eastport, calling his attention to the fact that he had included the value of the coverings in his assessment; but he refused to correct it. Thereupon the defendant reported the case to the secretary of the treasury, informed the collector at Eastport of the fact, and meantime suspended the entry. On November 11, 1887, the secretary of the treasury wrote a letter to the collector at Eastport, instructing him to make the correction.

On November 18, 1887, the plaintiffs entered the goods at the customhouse in Boston for rewarehousing and withdrawal. The defendant assessed the duties thereon for the same amount and made up of the same items as the collector at Eastport, and exacted payment of the same from the plaintiffs. They contended that the merchandise was subject to a duty of 20 per cent. of the value of the blueberries, not including the value of the boxes and cans, or the cost of packing, and paid the assessed duties to the defendant under protest, and, being dissatisfied with his decision, on the same day gave to him, and mailed to the collector at Eastport, notices thereof in writing, setting forth distinctly and specifically the grounds of their objection, and appealed to the secretary of the treasury, who declined to entertain the appeal, on the ground that the protests had not been seasonably filed, but affirmed the assessment by the collector at Eastport; and the plaintiffs seasonably brought this suit to recover the sum of $81, exacted and paid upon the coverings and cost of packing.

Upon the agreed statement of facts, the circuit court gave judgment for the plaintiffs, and the defendant sued out this writ of error.

Asst. Atty. Gen. Whitney, for plaintiff in error.

Frederic Cunningham, for defendants in error.

Mr. Justice GRAY, after stating the case, delivered the opinion of the court.