Whitney v. Robertson

124 U.S. 190 (1888)

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.