Bannendahl v. Redfield

U.S. District Court

Decided October 2, 1858

U.S. District Court · decided 1858-10-02

At law. This was an action [by Conrad N. Bannendahl] against [Hernán J. Redfield] the collector of the port of New York, to recover back a penalty of 50 per cent., imposed under § 17 of the act of August 30, 1842, (5 Stat. 564,) for the undervaluation of goods, and paid under protest. The plaintiff claimed to have been the manufacturer of the goods, and insisted that, for that reason, no penalty could be imposed on them under that section.

[Judgment for defendant] · Decided 1858-10-02

NELSON, Circuit Justice.

¶1The reappraisal was properly made under the act of March 3d, 1851. The 3d section of that act applies to all goods imported into the United States, as well those imported by their manufacturer, as those imported by their purchaser.

¶2The 17th section of the act of August 30th, 1842, authorizes the imposition of a penalty of 50 per cent., for the undervaluation of any goods imported other than those purchased, which latter are provided for by the 8th section of the act of July 30, 1846, (9 Stat. 43,) which imposes a penalty of 20 per cent, on their appraised value.

¶3There must be a judgment for the defendant, upon the questions reserved in the case made.