WHITNEY V. ROBERTSON
124 U.S. 190 (1888)
NATURE OF THE CASE: This was a dispute over a duty imposed in sugars imported from San
Domingo.
FACTS: P are merchants doing business in the City of New York. They imported sugars from
San Domingo. Ps claimed that because of a treaty with San Domingo the goods should be exempt
from duty. D, who was the collector at the port, refused to allow this claim. D treated the
goods as dutiable articles under the acts of Congress and exacted a duty on them of $21,936.
Ps sued in court.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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