Bangs v. Maxwell

U.S. District Court

Decided December 15, 1853

U.S. District Court · decided 1853-12-15

The plaintiffs imported into New York an invoice of books, which was raised in value, on appraisal and reappraisal, more than 10 per cent., and an additional duty or penalty of 20 per cent, was imposed. This was an action against the collector of that port, to recover back the excess of duties, the penalty, and the fees. It was commenced in the supreme court of New York, and was removed. by certiorari, into this court.

Decided 1853-12-15

BETTS, District Judge.

¶1The law does not require the merchant appraisers to act in the presence of importers of goods, their agents, or consignees.

¶2General allegations in a protest, that the appraisers were prejudiced, or incompetent, or not duly qualified, need not be regarded by the collector, when the particulars constituting the disqualifications charged are not set forth specifically. It is not alleged, in the protest, that the plaintiffs are not owners of the goods; nor that the owners are the producers, and not the purchasers of them; nor that the merchant appraiser was sworn by a public appraiser. Accordingly, none of those points can be now considered by the court, on the question of the misconduct of the collector in levying the duties or fees complained of.

¶3Judgment for defendant.