Smith Thompson

“ No action lies to recover back money paid voluntarily, and without compulsion, where the party receiving the money is not guilty of fraud, and where both parties are equally cognizant of the facts upon which their rights depend. ”

“ Worsted goods, although made of wool which has undergone a different process, to wit, combing, from wool employed in various other manufactures; are still manufactures of wool. The case admits that it is wool prepared to a certain state; and until it can be shown that any other raw material, as cotton, flax, &c. is usually manufactured into the intermediate stage denominated worsted, then it follows that worsted can have no existence, except as a manufacture of wool. ”

“ The collector being merely an agent, no action to recover back money will lie against him; in those cases in which an agent of any other description or character would not be liable.
3. An agent's liability to refund does not extend beyond that of his principal, where the payment has been made directly to him. Therefore, a voluntary and bona fide payment to an agent is the same, as regards the rights of the claimant, as if the payment had been made to the principal himself. It is money had and received by the agent to the use of his principal ”

“ It is contended that the articles imported by the plaintiff do not come under the provision of the law which imposes a duty of fifty per cent. ad valorem on woollen goods; but that the duty is ten per cent. ad valorem, as they are worsted goods, or goods of which worsted is the principal component material.
Congress draw a distinction between worsted and woollen goods. These articles are worsted suspenders, with cotton ends. The shawls are worsted shawls, with cotton borders. Worsted is made of wool, but it undergoes a particular process of carding and combing. ”

“ Fisher, 2 Caranch 386. 'Where the intent is plain, nothing is left to construction.'
5. If congress had intended to discriminate between woollen and worsted, they would, in some manner, have expressed their intention, either by enumerating all the specific worsted articles subject to duty; or by introducing a general clause relative to worsted similar to that respecting woollen. ”

“ The suggestion that there was another remedy, that of an action of replevin, is not correct. Replevin would not lie. The right of the United States to retain the goods subject to duties, is indisputable; and until this lien is removed by the payment of the same; although the amount may not be certainly ascertained; the lien continues, and assures to the United States the absolute custody of them. ”

“ And if the shawls, without the borders, would be worsted, and not woollen goods, the addition of a cotton border would not make them woollen. If the border had been wool instead of cotton, it might with some propriety be said, that wool was a component part. But adding cotton to worsted, cannot with any propriety be said to make the article woollen. The same remarks may be applied to the suspenders; adding cotton ends or straps to worsted suspenders, cannot make them woollen goods. ”

“ He says, if a person gets money into his hands illegally, he cannot discharge himself by paying it over to another: but the payment, in that case, was not voluntary: for, says Lord Ellenborough, the plaintiff had been arrested, and was under duress when he paid the money. In Stevenson v. Mortimer, 2 Cowp. 816, Lord Mansfield lays down the general principle, that if money is paid to a known agent, and an action is brought against the agent for the money, it is an answer to such action that he has paid it over to his principal. ”

“ The classification of the article in this section, shows that congress had in view a class of goods known as worsted goods, as contradistinguished from wool, and upon which a different duty is laid. A duty of ten per centum ad valorem is laid on worsted stuff goods, shawls, and other manufactures of silk and worsted, and on worsted yarn, twenty per centum ad valorem. ”

“ It is stated in the point, as a fact, and to be taken in connexion with the question, that worsted is made out of wool by combing; but that it becomes thereby a distinct article, well known in commerce under the denomination of worsted.
Laws imposing duties on importations of goods, are intended for practical use and application by men engaged in commerce ”

“ The court say, the money was paid to the plaintiff, under the threat of a distress; and although paid over to the sheriff, and by him into the exchequer, the action well lies; the plaintiff paid it under terror of process to redeem his goods, and not with intent, that it should be paid over to any one. The case of Ripley v. Gelston, 9 John. 201, was a suit against a collector to recover back a sum of money demanded by him for the clearance of a vessel. ”

“ On the third point, it is insisted, on the part of the defendant, that the collector is not personally liable in an action to recover back an excess of duties paid to him as collector, and by him paid in the regular and ordinary course of his duty into the treasury of the United States ”

“ He might be entirely ruined by not having the possession of the goods. He may have made contracts for their sale and delivery, the effects of a violation of which would be such as he could not sustain. ”