Legal Opinion

Herrman v. Robertson

Supreme Court of the United States

Decided April 2, 1894No. 280PublishedCited by 30 opinions

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW TORE. Action to recover duties paid under protest.

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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW TORE. Action to recover duties paid under protest. Trial by jury, and: bill of exceptions as follows : “ This action was brought to recover the difference in duty between 35 per cent ad valorem and various higher rates of duty assessed and paid upon certain goods imported by plaintiffs at the port óf New York in the year 1881. “Duties were paid to defendant- under protest as follows: Against defendant’s liquidation claiming 1 The goods in question are liquidated by you as being liable to a duty of 50 cents per…

1Opinion of the CourtChief Justice Fullee

The claim made by the protest was that these goods were dutiable, as non-enumerated, under the last clause of section 2499, 1 at thirty-five per cent ad valorem, as being composed of hair and cotton only, and the cotton chargeable-at' a Jjigber rate than calf hair. The report of the case, 41 Fed. Rep. 881, shows, and it is so asserted by the government, that the goods were classified under the first clause of that section as bearing a similitude to manufactures composed wholly or in part of “ the hair of the alpaca, goat, or other like animals,” as provided by the twelfth paragraph of class…

2Cases cited5 opinions

  1. Arthur v. MorganSupreme Court of the United States · 1884
  2. Davies v. ArthurSupreme Court of the United States · 1878
  3. Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
  4. Arthur v. FoxSupreme Court of the United States · 1883
  5. Heinze v. Arthur's ExecutorsSupreme Court of the United States · 1892

3Cited by30 opinions

  1. Mattel, Inc. v. United StatesUnited States Customs Court · 1974
  2. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  3. United States v. SalambierSupreme Court of the United States · 1898
  4. Kenyon Co. v. United StatesCourt of Customs and Patent Appeals · 1913
  5. Pittsburgh Plate Glass Co. v. United StatesCourt of Customs and Patent Appeals · 1912

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