Saltonstall v. Wiebusch
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR -THE DISTRICT OF MASSACHUSETTS. This was an action by a corporation known as Wiebusch & Hilger, Limited, against the collector of the .port of Boston, to recover an alleged excess of duty imposed upon a certain consignment of carpenters’ pincers, scythes, and grass-hooks, imported from Antwerp in March, 1889. The collector exacted upon this importation a duty of 45 per cent under the last clause of schedule C of the tariff…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR -THE DISTRICT OF MASSACHUSETTS. This was an action by a corporation known as Wiebusch & Hilger, Limited, against the collector of the .port of Boston, to recover an alleged excess of duty imposed upon a certain consignment of carpenters’ pincers, scythes, and grass-hooks, imported from Antwerp in March, 1889. The collector exacted upon this importation a duty of 45 per cent under the last clause of schedule C of the tariff act of March 3, 1883, c. 121, 22 Stat. 488, 500, which provides for “ manufactures, articles, or wares, not specially…
1Opinion of the CourtJustice Brown
This case raises the single question whether the pincers, grass-hooks, and scythes, which constituted this importation, should have been classified as manufactures of metal, or forgings of iron or steel. All the articles were made of forged steel.
There was no evidence in this case that the word “ forgings ” was used in any commercial or technical sense among manufacturers, and, in the absence of such evidence, we areboimd to presume that it was used in its ordinary and commonly accepted sense of metal shaped by heating and hammering. Swan v. Arthur, 103 U. S. 597; Maddock v. Magone, 152 U. S.…
2Cases cited4 opinions
- Nix v. HeddenSupreme Court of the United States · 1893
- Worthington v. RobbinsSupreme Court of the United States · 1891
- Maddock v. MagoneSupreme Court of the United States · 1894
- Swan v. ArthurSupreme Court of the United States · 1881
3Cited by27 opinions
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- Sonn v. MagoneSupreme Court of the United States · 1895
- Patton v. United StatesSupreme Court of the United States · 1895
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. Ben Felsenthal & Co.Court of Customs and Patent Appeals · 1928
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