Nature of the Case
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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.
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