The Collector v. Doswell & Co was a case heard by the United States Supreme Court in 1872. The case involved a dispute between the Collector of Customs for the Port of New York and Doswell & Co, a company that imported goods into the United States. The Collector had assessed a duty on the imported goods, which Doswell & Co refused to pay. The Collector then sued Doswell & Co for the unpaid duty. The Supreme Court held that the Collector had the authority to assess the duty and that Doswell & Co was liable for the unpaid duty. The Court reasoned that the Collector had the authority to assess the duty under the Tariff Act of 1864, which gave the Collector the power to assess duties on imported goods. The Court also held that the duty was properly assessed and that Doswell & Co was liable for the unpaid duty. The Collector v. Doswell & Co established the authority of the Collector of Customs to assess duties on imported goods and the liability of importers for unpaid duties. The decision was an important precedent in the development of customs law in the United States.

In The Collector v. Doswell & Co, the Supreme Court was tasked with determining whether a tax imposed on goods imported into the United States from foreign countries could be collected by the government even if it had not been paid at the time of importation. The majority opinion held that such taxes were valid and enforceable, but Justice Field dissented. He argued that Congress did not have authority to impose such taxes without first obtaining payment from importers upon entry into U.S ports; he believed this would violate due process rights as well as interfere with commerce between nations in violation of international law principles established by treaties between them. Furthermore, Field reasoned that since these taxes are levied against individuals rather than states or corporations they should only be enforced after payment has been made - otherwise citizens would suffer an unconstitutional deprivation of property without any legal recourse for recovery or compensation for damages incurred due to non-payment of said taxes prior to importation