Elliot v. Startwout

35 U.S. 137 (1836)

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Elliot v. Startwout

United States Supreme Court
35 U.S. 137 (1836)

Facts

Nelson J. Elliott (plaintiff) sought to import clothing goods through the port of New York. Samuel Swartwout (defendant), the collector of the port of New York, incorrectly interpreted the customs laws that applied to the import of Elliott’s goods and charged Elliott customs duties in excess of the amount provided by law. After paying the customs duties, Elliott brought an action of assumpsit to recover from Startwout the excess duties paid. The lawsuit was filed in the United States Circuit Court for the Southern District of New York. Because the circuit judges disagreed as to a collector’s liability for excess duties paid, the question was brought to the United States Supreme Court under a certificate of division to determine the applicable legal standard.

Rule of Law

Issue

Holding and Reasoning (Thompson, J.)

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