Roger B. Taney

“ The allowance is to be made on liquors 'subject to duty by the gallon.'
Besides, the claim for the allowance cannot be maintained under the act of 1846, because it is repugnant to the principle of that act. Thus this court has held, that imports cover only what is brought within our limits and goes into the consumption of the country. Now, as by the act the duties upon these imports are to be assessed at so much per cent. upon the foreign value, how can it be said that they are so assessed upon that value if the whole quantity actually imported is not taken into account? ”

“ The defendants in error are merchants to New York, and imported a large quantity of brandy in the years 1847 and 1848, which were deposited in the public stores, under the Warehousing Act of 1846. Upon gauging these several importations, at the time of their arrival, the contents were found to be less than the quantity stated in the several invoices.
As the brandy was from time to time withdrawn by the importers, the collector demanded the duty of one hundred per cent. ad valorem upon the whole invoice quantity, and it was paid by the importers under protest. ”

“ The counsel for the defendant then insisted that the only allowances which could be considered in this case for deficiencies in said brandy, had been provided for by acts of Congress, and had already been made at the custom-house, and that by law the plaintiffs were not entitled to recover; and he prayed the court so to charge the jury. ”