This section contains the nature of the case and procedural background.

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.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.