Irvine v. Redfield, 64 U.S. 170 (1859)
U.S. Supreme CourtIrvine v. Redfield, 64 U.S. 23 How. 170 170 (1859)
Irvine v. Redfield
64 U.S. (23 How.) 170
The duties upon foreign merchandise are to be computed on their value on the day of the sailing of the vessel from the foreign port. See 61 U. S. 20 How. 571
This was an action of assumpsit on the money counts brought by the plaintiffs against the defendant as collector. Upon the trial, the division in opinion between the judges occurred, which is stated in the opinion of the Court.