Arthur v. Rheims
Supreme Court of the United States
Error to the Circuit Court of the United. States for the Southern District of New York. In 1874, Rheims; the plaintiff below, imported into the port of New York a quantity of artificial flowers, composed of iron, • paper, wire, and cotton, and on which Arthur, the collector, imposed, under the twelfth section of the act of June 30,1864 (13 Stat. 213), a duty of fifty per cent ad valorem.
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Error to the Circuit Court of the United. States for the Southern District of New York. In 1874, Rheims; the plaintiff below, imported into the port of New York a quantity of artificial flowers, composed of iron, • paper, wire, and cotton, and on which Arthur, the collector, imposed, under the twelfth section of the act of June 30,1864 (13 Stat. 213), a duty of fifty per cent ad valorem. RheimS claimed that, under the second section of the- act of June 6, 1872 (17 Stat. -231), the merchandise was- liable only to ninety per cent of the duty imposed by the act of June 30, 1864; but haying,…
1Opinion of the CourtJustice Hunt
delivered the-opinion of-the court.
The question for decision in this case is, whether the defend ant in error is entitled to the deduction of ten per cent allowed by the act of June 6, 1872.
Under the act of 1864, the duty of fifty per cent was imposed on “ artificial and ornamental feathers and flowers, or part's thereof, of whatever material composed, not otherwise provided for, beads and bead ornaments.” 13 Stat. 213. As no other provision was made, the goods were presumably subject to this duty.
The act of June-6, 18Í2 (17 id. 231), provides, in its second section, as follows: —
“ That on…
2Cited by15 opinions
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
- Ferguson v. ArthurSupreme Court of the United States · 1886
- Knauth v. United StatesCourt of Customs and Patent Appeals · 1913
- Arthur v. MollerSupreme Court of the United States · 1878
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