Maddock v. Magone
Supreme Court of the United States
EEEOE TO THE CIRCUIT COURT OF THE UNITED STATES FOE THE SOUTHERN DISTRICT OF NEW YORK. This was an action to recover duties paid under protest. The bill of exceptions, omitting formal parts, was as follows : “ The plaintiff imported in the year 1886 into the port of New York certain goods, consisting of mugs, plates, cups, and saucers, made of china, of small size, and claimed by him to be dutiable as toys.
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EEEOE TO THE CIRCUIT COURT OF THE UNITED STATES FOE THE SOUTHERN DISTRICT OF NEW YORK. This was an action to recover duties paid under protest. The bill of exceptions, omitting formal parts, was as follows : “ The plaintiff imported in the year 1886 into the port of New York certain goods, consisting of mugs, plates, cups, and saucers, made of china, of small size, and claimed by him to be dutiable as toys. Duty was assessed by the defendant and paid by the plaintiff at the rate of -sixty per cent, ad valorem under protest as follows:' ‘ Against your decision and assessment of duties as made…
1Opinion of the CourtChief Justice Fullee
Plaintiff contended that the articles in question should have been, assessed under the clause in Schedule N, in the tariff act of March 3, 1883, c. 121, “ dolls and toys, thirty-five per centum ad valorem;” but the collector assessed them under Schedule B of that act, imposing a duty on “ china, porcelain, parían, and bisque; earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, 'and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem.” 22 Stat. 488,495, 512.
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2Cases cited3 opinions
- Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Swan v. ArthurSupreme Court of the United States · 1881
3Cited by62 opinions
- Sonn v. MagoneSupreme Court of the United States · 1895
- Patton v. United StatesSupreme Court of the United States · 1895
- United States v. SchadeCourt of Customs and Patent Appeals · 1928
- United States v. Wells, Fargo & Co.Court of Customs and Patent Appeals · 1911
- Saltonstall v. WiebuschSupreme Court of the United States · 1895
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