This case was brought before the United States Supreme Court by William W. De Forest, George F. Thomas, and Robert W. Rodman (plaintiffs in error) against Cornelius W. Lawrence (defendant), who at the time of this case was the Collector of New York for Customs duties and fees. The plaintiffs argued that they had been wrongfully charged with additional duties on goods imported from abroad into New York City due to a misinterpretation of an act passed by Congress in 1846 which stated that no duty should be imposed on certain articles if they were not manufactured within the United States or any foreign country; however, it did not specify whether these items could be made elsewhere but still shipped from another country without being subject to duty charges upon importation into America. The defendant countered that he had acted according to his interpretation of what Congress intended when passing this law and thus denied any wrongdoing on his part as collector for customs duties and fees in New York City at the time of this dispute between parties involved in international trade activities involving imports into America's ports such as those located near Manhattan Island where much commerce took place during mid-19th century times prior to Civil War era events occurring later during 1861-1865 years following conclusion reached here regarding outcome related to taxes assessed then upon goods arriving there via ships coming ashore carrying merchandise purchased overseas while sailing across Atlantic Ocean waters en route towards destination port found along eastern seaboard region located nearby Big Apple city known today worldwide as NYC met

In the dissenting opinion of William W. De Forest, George F. Thomas, and Robert W. Rodman v Cornelius W. Lawrence, late Collector of New York, Justice McLean argued that the decision should be reversed due to a lack of evidence presented by the plaintiff in error to support their claim that they were not liable for duties on goods imported from Europe into New York City in 1848-1849 under an act passed by Congress in 1846 which imposed additional duties on certain articles imported from foreign countries into this country. He noted that while there was some evidence showing that these goods had been shipped prior to June 1st 1846 (the date when the Act took effect) it did not prove conclusively that they had been purchased before then as well; thus he concluded there was no sufficient proof presented by plaintiffs in error to show any exemption or exception from duty payments based on when these items were acquired and therefore ruled against them accordingly.