Homer v. The Collector

68 U.S. 486

17 L.Ed. 688

1 Wall. 486

HOMER

v.

THE COLLECTOR.

December Term, 1863

ERROR to the Circuit Court for the District of Massachusetts, the case being thus:

The Tariff Act of 1857, which was an act reducing duties, provided by its first section, that in lieu of the duties then existing, there should be imposed upon the articles in schedule B of the Tariff Act of 1846, a duty of 30 p. c.; and upon those in schedules C, E, and G, of said act, the duties of 24, 15, and 8 p. c. respectively, 'with such exceptions as are hereinafter made.'

The Tariff Act of 1846 had imposed a duty of 40 p. c. upon…