Seeberger v. Castro

Citations

• 153 U.S. 32
• 14 S. Ct. 766
• 38 L. Ed. 624
• 1894 U.S. LEXIS 2160

Syllabus

<p>The purchaser of an imported article in bond, pending an appeal from the assessment of duties upon it which is subsequently overruled, can, on paying the duties as assessed, maintain an action in his own name against the collector to recover an excess in the payment exacted.</p> <p>Hager v. Swayne, 149 U. S. 241, distinguished.</p> <p>Tobacco scrap, consisting of “ clippings from the ends of cigars and pieces broken from the tobacco, of which cigars are manufactured in the process of such manufacture,” “not being fit for any use in the condition in which the same are imported, and their only use being to be manufactured into cigarettes and smoking tobacco,” was, under the tariff act of March 3, 1883, c. 121, subject to a duty of 30 per cent ad valorem as unmanufactured tobacco, and not to’ a duty of 40 cents per pound as manufactured tobacco.</p>