American Net & Twine Co. v. Worthington
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR. THE DISTRICT OF MASSACHUSETTS. This was an action against the collector of the port of Boston to recover back certain duties upon gilling twine, paid under protest.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR. THE DISTRICT OF MASSACHUSETTS. This was an action against the collector of the port of Boston to recover back certain duties upon gilling twine, paid under protest. By written stipulation of the parties the case was heard by the court without a jury, and the following facts were found: “ The plaintiff corporation, whose business is the manufacture of fishing nets and seines, in the months of February, March, -April and May, 1885, made seven different importations of gilling into the port of Boston from Liverpool — in all, forty-five cases.…
1Opinion of the Court
Me. Justice Beown,
after stating- the case, delivered the opinion of the court..
The decision'of this case .depends upon the construction of the tariff act of March 3, 1883, .22 Stat. 488, c.'121. Schedule J of this act, page 507, provides for a duty of 40. per cent ad valorem upon “ flax or linen thread, twine and pack thread, and all manufactures of flax, or of-which flax shall- be.the component material' of chief valué, .not specially, enumerated or provided for in this act; ” while a subsequent paragraph of the same schedule imposes a duty of 25 per cent ad valorem upon “ seines and seine…
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