United States v. Klumpp
Supreme Court of the United States
CERTIORARI TO THE COURT OF APPEALS FOR THE SECOND CIRCUIT. On the thirtieth day of August, a.d. 1894, John F. Klumpp and others, doing business as a partnership under the name of Alexander Murphy & Co., imported into New York certain merchandise consisting of women’s and childrén’s dress goods composéd of worsted. . The collector classified this merchandise and assessed it for duty under paragraph 395 of the tariff act of October 1, 1890, c. 1244, 26 Stat. 567, at twelve…
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CERTIORARI TO THE COURT OF APPEALS FOR THE SECOND CIRCUIT. On the thirtieth day of August, a.d. 1894, John F. Klumpp and others, doing business as a partnership under the name of Alexander Murphy & Co., imported into New York certain merchandise consisting of women’s and childrén’s dress goods composéd of worsted. . The collector classified this merchandise and assessed it for duty under paragraph 395 of the tariff act of October 1, 1890, c. 1244, 26 Stat. 567, at twelve cents .per square yard and fifty per cent ad valorem. The importers protested, claiming the goods to be dutiable under…
1Opinion of the CourtChief Justice Fullee
Women’s and children’s dress goods, “composed Wholly or in part of wool, worsted, the hair of the camel, goat, alpaca or other animals,” were dutiable under paragraph 395 of the act of October 1,1890, at twelve cents per square yard and fifty per cent ad valorem; under paragraph 283 of the act of August 27, 1894, at forty or fifty per cent ad valorem; according to value. But by paragraph 297, the reduction of the rates of duty on “manufactures of wool” was not to take effect until January 1, 1895. And if that paragraph applied to worsted dress goods for women and children, then the collector…
2Cases cited4 opinions
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Barber v. SchellSupreme Court of the United States · 1883
- Seeberger v. CahnSupreme Court of the United States · 1880
- Whiting v. BancroftU.S. Circuit Court for the District of Massachusetts · 1841
3Cited by12 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- United States v. StoneCourt of Customs and Patent Appeals · 1928
- Tilge v. United StatesCourt of Customs and Patent Appeals · 1911
- Rosenberg v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. Wolff & Co.Court of Customs and Patent Appeals · 1914
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