Movius v. Arthur
Supreme Court of the United States
Error to tlie Circuit Court of the United States for the Southern District of New York. This is an action by-Joseph Movius, surviving partner of the firm of F. Wigand & Co., to recover $172.39 being the amount of certain import duties alleged to have been unlawfully demanded and collected from' them by the defendant in error, as. the collector of the port of New York.
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Error to tlie Circuit Court of the United States for the Southern District of New York. This is an action by-Joseph Movius, surviving partner of the firm of F. Wigand & Co., to recover $172.39 being the amount of certain import duties alleged to have been unlawfully demanded and collected from' them by the defendant in error, as. the collector of the port of New York. Between Aug. 1 and Dec. 31, 1872, Wigand & Co. imported from- foreign countries into the port of New York, and duly entered at that custom-house, several invoices of “varnished calf-skins,” and a further' invoice- of goods,…
1Opinion of the CourtJustice Hunt
The question'in this case arises upon the construction of the revenue acts of the United States, there being no disputed questions of .fact.
By the twentieth section of the act of March 2,1861,12/Stat. 189, it is enacted as follows: —
“From and after the day and year aforesaid there shall be levied, collected, and paid a duty of twenty per cent on the importation of the articles'hereinafter mentioned and embraced in this section ; that is to say, . . . leather tanned, bend or sole, leather upper, of all kinds except tanned calf-skins, which shall' pay twenty-five per cent ad valorem, . . .…
2Cases cited1 opinion
- Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
3Cited by33 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Arthur v. LaheySupreme Court of the United States · 1878
- United States v. Smith & Co.Court of Customs and Patent Appeals · 1924
- Arthur v. MorrisonSupreme Court of the United States · 1878
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