Field v. Clark
Supreme Court of the United States
APPEAL PROMT THE CIRCUIT COURT OP THE UNITED STATES POR THE NORTHERN DISTRICT OP ILLINOIS. APPEALS PROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OP NEW YORK.
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APPEAL PROMT THE CIRCUIT COURT OP THE UNITED STATES POR THE NORTHERN DISTRICT OP ILLINOIS. APPEALS PROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OP NEW YORK. These were suits by importers to obtain a refund of duties claimed to have been illegally exacted on imported merchandise under the tariff act approved October 1, 1890, 26 Stat. 567, c. 1244. ' Marshall Field & Co. proceeded against John M. Clark, the collector of the port of Chicago, to recover duties paid on woollen dress goods, woollen wearing apparel and silk embroideries. ' . Boyd, Sutton & Co. proceeded…
1Opinion of the CourtJustice Hablan
Duties were assessed - and collected, according to the rates established by what is known as the Tariff Act of October i, *6631890, on woollen dress goods, woollen wearing apparel and silk embroideries, imported by Marshall Field & Co.; on silk *664and cotton laces imported by Boyd, Sutton & Co.; and on colored cotton cloths imported by Herman, Sternbach &'Co. 26 Stat..56.7, c. 1244, § 1.
*665The importers severally protested against the' assessment upon the ground that the act was not a law of the United *666States. • Upon appeal to the Board of General Appraisers under the act of June 10,1890, known as…
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