United States v. Riggs
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OP APPEALS FOR THE SECOND CIRCUIT. The facts are stated in the opinion.. The history of tariff legislation and the connection in which it appears make the meaning of par. 313 sufficiently clear. Act 1865, 13 Stat. 208; act 1883, 22 Stat. 505, 506; act 1890, 26 Stat. 591, pars. 344, 348; act 1894, 28 Stat. 527, pars. 252-257; Hedden v. Robertson, 151 U. S. 520, 526; United States v. Albert, 60 Fed. Rep. 1012; Claflm v. United States, 109 Fed.
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CERTIORARI TO THE CIRCUIT COURT OP APPEALS FOR THE SECOND CIRCUIT. The facts are stated in the opinion.. The history of tariff legislation and the connection in which it appears make the meaning of par. 313 sufficiently clear. Act 1865, 13 Stat. 208; act 1883, 22 Stat. 505, 506; act 1890, 26 Stat. 591, pars. 344, 348; act 1894, 28 Stat. 527, pars. 252-257; Hedden v. Robertson, 151 U. S. 520, 526; United States v. Albert, 60 Fed. Rep. 1012; Claflm v. United States, 109 Fed. Rep.“562; S. G., 114 Fed. Rep. 257. The' amount and character of the duty imposed is made sufficiently manifest by the…
1Opinion of the CourtJustice Holmes
This case comes here on a certiorari granted to bring up a decision'of the Circuit Court of Appeals affirming the decision of the Circuit Court and reversing thát of a Board of United States General Appraisers. The respondents imported “cotton cloth in which other than the ordinary warp and filling threads have been introduced in the process of weaving ,to form a figure,” to quote the words of paragraph 313 of the Tariff Act of July 24, 1897, c. 11, 30 Stat. 175, 178. The Collector and Board of General Appraisers decided this cloth was liable to-a duty of two cents per square yard under that…
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