Samuel Nelson

“ No demand of the collector was necessary to create the liability. That arose, as matter of law, upon the facts disclosed in the record, and it was the duty of the court to enforce it; and hence the excess over this increased duty, arising under the 17th section, constituted the just amount which the plaintiffs were entitled to recover. ”

“ The goods upon which the duties were imposed were certain invoices of molasses and sugars, imported from Matanzas, in the island of Cuba, in the year 1852. They were imported by the manufacturer, and, on an appraisal of the value at the customs in New Orleans, the appraised value exceeded the invoice value upwards of ten per centum; whereupon, the collector imposed and additional duty of twenty per centum upon the appraised value, under the 8th section of the act of 1846, which was paid under protest. ”

“ It is true he is the agent of the Government to collect it, as he is in collection the ordinary rate of duties, but in no other sense or character. The law declares, in the case contemplated by the act, and which existed upon the proofs before the court, that, in addition to the ordinary duty, there shall be levied and collected, & c., fifty per centum, &c. ”