Portland Company v. United States,
82 U.S. 1 (1872)

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U.S. Supreme Court

Portland Company v. United States, 82 U.S. 15 Wall. 1 1 (1872)

5 Wall. 1

Portland Company v. United States

82 U.S. (15 Wall.) 1


A case dismissed January 8, 1873, because the counsel for the appellant did not file a brief in the form required by the amendment to the 21st rule, promulgated November 16, 1871, and to be seen at large in 14 Wall. p. ix.

The Portland Company, a corporation of Maine, filed a petition in the court just named to recover the drawback allowed by the 17th section of the Act of June 30, 1864, * on certain locomotive engines exported by them. The engines were manufactured by the company under a contract with the United States, and the internal revenue tax thereon was paid. Afterwards the engines were sold by the government at public auction, and the company bought them. The Court of Claims dismissed the petition, and the claimants appealed.

On the case's being called January 8, 1872, it was submitted by the appellants on the record, no brief being filed in their behalf.

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