MERRITT, COLLECTOR,
v.
PARK & ANOTHER

U.S. | 1883-03-19
108 U.S. 109 Supreme Court of the United States (1883) Negative Treatment
Also reported at: 27 L. Ed. 669 · 2 S. Ct. 310 · 1883 U.S. LEXIS 1011 · SCDB 1882-158
Cited by 12 cases

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Synopsis

A collector of customs at the Port of New York assessed duties on imported glass beer bottles, charging both a specific duty on the beer contents and an ad valorem duty on the bottles themselves, and importers sued to recover the duties as unlawful. The Supreme Court held that the duties were lawful, following its recent decision in Schmidt v. Badger, and reversed the lower court's judgment in favor of the importers, directing a new trial.

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Opinion of the Court
Me. Justice Blatchford

Mr. Justice Blatchford delivered the opinion of the court.

This is a suit to recover back duties exacted by the plaintiff in error, as collector of the port of New York, on glass bottles imported in March, 1879, from London. The bottles contained beer, and the defendant below exacted a specific* duty of 35 cents a gallon on the beer, .and also a duty of 30 per cent, ad valorem on the' bottles. The bottles were the ordinary ale bottles of commerce.

The circuit court directed a verdict for the plaintiffs, and they had a judgment, to review which the collector brought this’writ of error. The question involved is the same, and arose under the same statutory provisions, as in the case of Schmidt v. Badger, 107 U. S.

85. It ivas there held that such duty on the bottles, in addition to such duty on the beer and ale contained in them, was a laAvful duty. That decision governs the present case, and the judgment of the circuit court is reversed and the case is remanded to that court, Avith directions to grant a new trial.

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  • State v. Suwannee Cnty. Dev. Auth. OF Suwannee Cnty., 122 So. 2d 190 (Fla. 1960)
    …fact that the issuing agency is empowered to issue revenue certificates or bonds does not authorize the issuance of certificates for a purpose for which it cannot lawfully expend monies. See City of Ottawa v. Carey, 1883, 108 U.S. 110, 2 S.Ct. 361, 27 L.Ed. 669. Therefore, validation proceedings involve a determination not only of the authority of an agency to issue bonds or revenue certificates, but also whether the agency may lawfully expend the proceeds for the contemplated purpose. Thus, common sense…
  • Aikens v. Wisconsin, 195 U.S. 194 (U.S. 1904)
  • Tex. Emp'rs' Ins. Ass'n v. Jackson, 820 F.2d 1406 (5th Cir. 1987)
    …injury. See Merrell Dow at -, 106 S.Ct. at 3234, 92 L.Ed.2d at 660 ("The significance ... that there is no federal private cause of action [under the FDCA] thus cannot be overstated"). . Beginning with Younger v. Harris, 401 U.S. 37, 91 S.Ct. 746, 27 L.Ed. 669 (1971), Samuels v. Mackell, 401 U.S. 66, 91 S.Ct. 764, 27 L.Ed.2d 688 (1971), Perez v. Ledesma, 401 U.S. 82, 91 S.Ct. 674, 27 L.Ed.2d 701 (1971), and continuing through the more recent cases of Steffel v. Thompson, 415 U.S. 452, 94 S.Ct. 1209, 39 L.…

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