Arthur v. Stephani
Supreme Court of the United States
Ebbob to the Circuit Court of the United States for the Southern District of New York. This was an actito by A. Stephani & Co., to^ recover an alleged excess of duty .paid upon certain chocolate imported by them from Liverpool/ in 1873, and upon which the collector of the port of New York, holding it to be “ confectionery,” exacted a duty of fifty cents per pound ad valorem, under the first section of .the act of June 30, 1864 (13 Stat. 202). The importers claimed it to be…
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Ebbob to the Circuit Court of the United States for the Southern District of New York. This was an actito by A. Stephani & Co., to^ recover an alleged excess of duty .paid upon certain chocolate imported by them from Liverpool/ in 1873, and upon which the collector of the port of New York, holding it to be “ confectionery,” exacted a duty of fifty cents per pound ad valorem, under the first section of .the act of June 30, 1864 (13 Stat. 202). The importers claimed it to be dutiable as “ chocolate,” under the first section of the act of June 6, 1872 (17 id.-231), which imposes a duty of five…
1Opinion of the CourtJustice Hunt
delivered the opinion of the court..The first section of the act of June-30, 1864, imposes “opr - rdl confectionery not otherwise provided for, made wholly or in part-of 'sugar, valued at thirty cents per pound or less, a duty of .fifteen cents per pound; on all confectionery valued above thirty cents per pounds or when' sold by the box, package, or otherwise than, by the pound, fifty per cent ad valorem.” 13 Stat. 202.
The act of June ,6,T872, imposes’a duty of five cents per pound “ on chocolate.”' 17. id. 231.
The article in question,was chocolate simply, but presented - in a form in which…
2Cases cited2 opinions
- Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
- Movius v. ArthurSupreme Court of the United States · 1877
3Cited by14 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- Ferguson v. ArthurSupreme Court of the United States · 1886
- Faus Group, Inc. v. United StatesUnited States Court of International Trade · 2004
- Seeberger v. CahnSupreme Court of the United States · 1880
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