[DOWNLOAD] "Cornelius W. Lawrence, Plaintiff in Error v. Gilbert Allen and Samuel C. Paxton" by United States Supreme Court ~ Book PDF Kindle ePub Free

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eBook details

• Title: Cornelius W. Lawrence, Plaintiff in Error v. Gilbert Allen and Samuel C. Paxton
• Author : United States Supreme Court
• Release Date : January 01, 1849
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 81 KB

Description

This was a writ of error to reverse a judgment in the Circuit Court for the Southern District of New York. That judgment was rendered in favor of Allen et al., the original plaintiffs, in a suit to recover back the amount of duties which Lawrence, the defendant, as collector of the port of New York, had demanded and received on the importantion of certain boxes of India-rubber shoes, in September, A. D. 1845, and which the importers claimed to be by law free. The duties were, therefore, paid under protest; and at the trial, the court, among other things, ruled, that, on the facts proved, these shoes were not, in point of law, subject to any duty; and, consequently, a verdict was returned for the plaintiffs below for the amount which had been paid to the collector, and interest. The facts proved or admitted, which appear material, were, that these shoes consisted wholly of India-rubber, and in different sizes, suited for men, women, and children; that no other work had been expended on them except to dip the moulds or lasts into the milky liquid, as procured from the India-rubber trees, and then dry them over a fire,–performing this process several times, till a proper thickness was obtained. A small ornament was afterwards drawn on some of them, and a coarse stuffing inserted in others, and in this condition they had for many years been imported, and worn without any essential change or addition here, unless in some instances slightly to trim and stretch them on a last. It was also proved that shoes, made in part from India-rubber and in part from cloth or leather, of a thinner and lighter fabric, had been sometimes imported from Europe, and for several years had been extensively manufactured in this country.

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