Legal Opinion

Robbins v. Robertson

U.S. Circuit Court for the District of Southern New York

Decided January 19, 1888PublishedCited by 6 opinions

Action to Recover Back Customs Duties. This was an action by Aaron S. Robbins and others to recover excess of duties paid on articles made of cut steel, of steel and brass, and of mother of pearl. They were of an ornamental character, were used to decórale belts, dresses, cloaks, hats, or bonnets, and were, in some instances, intended to be used as ornaments for the hair.

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Action to Recover Back Customs Duties. This was an action by Aaron S. Robbins and others to recover excess of duties paid on articles made of cut steel, of steel and brass, and of mother of pearl. They were of an ornamental character, were used to decórale belts, dresses, cloaks, hats, or bonnets, and were, in some instances, intended to be used as ornaments for the hair. They were described in the invoices by various names, such as “steel buckles,” “stool ornaments,” “steel cloak clasps,” “steel daggers,” “steel pins,” “mock jewelry brooches,” “mock jewelry ornaments,” “steel hair-pins,”…

1Opinion of the Court

Lacombe, J.,

(orally charging jury, after ruling upon the sufficiency of certain protests.) In the earlier tariff acts of 1789, 1790, and 1794, duty was laid upon jewelry and paste work. In 1816 duty was exacted upon jewelry, precious stones, and pearls of all kinds, set or not set, Bristol stones, all paste work, all articles composed wholly or chiefly of gold, silver, etc. In the tariff act of 1842, August 30th, besides a duty upon gems, precious stones, and imitations thereof, there is laid a duty on jewelry composed of gold, silver, or platina, 20 per cent.; and on gilt, plated, or…

2Cited by6 opinions

  1. Automobile Ins. Co. Of Hartford, Conn. v. DennyCourt of Appeals for the Eighth Circuit · 1953
  2. United States v. FloryCourt of Customs and Patent Appeals · 1913
  3. Tanner v. WinfieldSupreme Court of Alabama · 1978
  4. Tower v. United StatesUnited States Customs Court · 1951
  5. Denny v. Automobile Ins.District Court, W.D. Missouri · 1952

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