Lake v. Devoe Manufacturing Co.

Citations

• 7 Daly 161

Syllabus

<p>Where the plaintiff had exported certain goods which he had purchased from the defendant, viz., oil in cans, and the defendant had acted as agent for the plaintiff in shipping it, and had shipped it and entered it at the Custom House foe the drawbacks allowed on the cans, under U. S. Rev. Stat., § 3015, et seq., in the name of the defendant, and in that name received the debentures given under the treasury regulations for the drawback. Held, that the plaintiff being the exporter was entitled to the drawback under the statute and the treasury regulations made thereunder, and could treat the defendant as his agent in entering the goods for the drawback and receiving the debentures therefor, and collecting the money thereon, and could maintain an action against the defendant for the money so collected.</p> <p>Held, further, that by making delivery to the defendant of the certificate issued under the treasury regulations by the collector of the port from which the goods were exported to the “exporter or his agent,” showing the right to the drawback (and by which the defendant secured the issuing to it of the debentures, and the cancelation of the bond given by it under U. S. Rev. Stat., § 3042, on such entry of the goods for exportation), and by bringing a suit against the defendant to recover from it the money received by it on the debentures, the plaintiff ratified all the acts of the defendant in entering the goods, and could not claim the drawback from the government, and that this case was therefore distinguishable from Butterworth v. Gould (41 N. Y. 460) and Patrick v. Metcalf (37 hi. Y. 332).</p>