Summary

Samuel Blatchford Merritt v. Park — Opinion of the Court

Park
This is a suit to recover back duties exacted by the plaintiff in error, as collector of the port of New York, on glass bottles imported in March, 1879, from London. The bottles contained beer, and the defendant exacted a specific duty of 35 cents a gallon on the beer and also a duty of 30 per cent. ad valorem on the bottles. The bottles were the ordinary ale bottles of commerce. The circuit court directed a verdict for the plaintiffs, and they had a judgment, to review which the collector brought this writ of error.
Source: Wikisource

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