Cadwalader v. Zeh
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF PENNSYLVANIA. This was an action, begun May 22, 1888, against the collector of the port of Philadelphia, to recover an excess of duties paid under protest upon four lots of earthenware, consisting of small cups, saucers and mugs, and plates five or six inches in diameter, having upon them pictures of animals and of other objects, and letters of the alphabet, imported by the plaintiffs during tho…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF PENNSYLVANIA. This was an action, begun May 22, 1888, against the collector of the port of Philadelphia, to recover an excess of duties paid under protest upon four lots of earthenware, consisting of small cups, saucers and mugs, and plates five or six inches in diameter, having upon them pictures of animals and of other objects, and letters of the alphabet, imported by the plaintiffs during tho winter of 1887 — Sí?, invoiced as toyi, and which the plaintiffs contended should have been assessed under the clause in…
1Opinion of the CourtJustice Gray
The question in this case is whether four invoices of small earthenware cups, saucers, mugs and plates, having upon them letters of the alphabet and figures of animals or the like, are to be classed, under the tariff act of 1883, as “ toys,” subject to a duty of thirty-five per cent, or as “ earthenware, decorated or ornamented in any manner,” subject to a duty of sixty-five per cent ad valorem.
•The jury were instructed that the word “toys,” in common speech, means playthings for children; that the word was to have that meaning in this case, unless the evidence showed that at the time of the…
2Cases cited21 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Nix v. HeddenSupreme Court of the United States · 1893
- Barlow v. United StatesSupreme Court of the United States · 1833
- Maillard v. LawrenceSupreme Court of the United States · 1854
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3Cited by67 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Hoffman v. PalmerCourt of Appeals for the Second Circuit · 1942
- Maddock v. MagoneSupreme Court of the United States · 1894
- Sonn v. MagoneSupreme Court of the United States · 1895
- Mobil Oil Corp. v. Federal Energy AdministrationTemporary Emergency Court of Appeals · 1977
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