Hager v. Swayne

• Decision Date: 01 May 1893
• Docket Number: No. 232,232
• Parties: HAGER, Collector, v. SWAYNE
• Court: U.S. Supreme Court

149 U.S. 242

13 S.Ct. 841

37 L.Ed. 719

HAGER, Collector,

v SWAYNE.

No. 232.

May 1, 1893.

Asst. Atty. Gen. Parker, for plaintiff in error.

Charles Page, for defendant in error.

Mr. Chief Justice FULLER delivered the opinion of the court.

This was an action brought by R. H. Swayne in the circuit court of the United States for the northern district of California, to recover from the defendant, Joseph S. Hager, collector of the port of San Francisco, the sum of $3,799.56 on account of duties illegally exacted by the collector on divers importations of cotton shoes and silk shoes, brought into said port in the year 1886 by several importers from ports in China. The complaint contained 47 counts for various amounts, alleged to be due upon an equal number of importations made by many different firms and persons, and the plaintiff claimed to be entitled to recover the aggregate sum by reason of having become the owner of these several claims by way of purchase and assignment.

Issue having been joined, a trial by jury was waived by stipulation, and it was agreed that all the importations of cotton shoes referred to in the several counts might be considered under one head, and all the importations of silk shoes under another. The circuit court thereupon made its findings of fact, and therefrom its conclusion of law that the plaintiff was entitled to recover the entire sum sued for. Judgment was accordingly entered against the collector, who brought the case by writ of error to this court.

The upper part of the shoes was composed of cotton or of silk, and a portion of the soles was of felt, made up of coarse animal hair of different kinds and of wood fiber and starch or glue, all of which had been felted, mixed, and pressed into layers, which layers were in turn pressed together until the requisite thickness was reached The most valuable material of the shoe was the silk or cotton, respectively, and no part contained hair of any kind in the textile fabric, nor were they made up by the tailor, seamstress, or manufacturer of similar character to a tailor or seamstress.

The collector decided that these shoes were dutiable under the paragraph of Schedule K of the tariff act of 1883 (22 St. p. 509) fixing duty on wearing apparel of every description not specially enumerated or provided for, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, at the rate of 40 cents per pound, and, in addition thereto, 35 per centum ad valorem, and exacted of the importers payment of the duties accordingly. The importers, as found by the court, 'for the purpose of getting possession of their said merchandise, paid the amount so required of them, but within the time required by law notified the collector of their dissatisfaction with, and protest against, his decision, and appealed to the secretary of the treasury, who affirmed the decision of the collector. The importers thereupon, for value, assigned their claims to the plaintiff, who, withing the time required by law, commenced this action for the recovery of the said excess of duties.' The circuit court held that the cotton shoes fell under the paragraph of Schedule I (22 St. p. 506) imposing 35 per cent. ad valorem on manufactures of cotton not specially enumerated or provided for, and the silk shoes under the last paragraph of Schedule L, imposing 50 per cent. on goods not specially enumerated, made of silk, or of which silk was the component material of chief value. 37 Fed. Rep. 780.

It was held by this court in Arnson v. Murphy, 109 U. S. 238, 3 Sup. Ct. Rep. 184, that the common-law right of action against a collector to recover duties illegally collected was taken away by act of congress, and a statutory remedy given, which was exclusive. Rev. St. §§ 2931, 3011; Arnson v. Murphy, 115 U. S. 579, 6 Sup. Ct. Rep. 185; Cheatham v. U. S., 92 U. S. 85. While the common-law right was outstanding, the collector withheld, as an indemnity, the sum in dispute; but congress provided that he must pay into the treasury all moneys received officially, and that the secretary of the treasury should refund erroneous and illegal exactions. Rev. St. §§ 3010, 3012 1/2.

The suit to recover back an excess of duties necessarily could only be maintained as affirmatively specified in the statute. Section 3011 of the Revised Statutes, as amended by the act of congress of February 27, 1877, (19 St. pp. 240, 247,) provides:

'Any person who shall have made payment under protest, and in order to obtain possession of merchandise imported for him, to any collector, or person acting as collector, of any money as duties, when such amount of duties was not, or was not wholly, authorized by law, may...