Arthur v. Dodge
Supreme Court of the United States
Error to the Circuit Court of the United States rfor the Southern District of New York. Between Aug. 28 and Oct. 18, 1874, Dodge and his partners, constituting the firm of Phelps, Dodge, & Co., imported into the port of New York sundry invoices of “ tin in plates,” “ terne plates,” and “ tagger’s tin,” whereon Arthur, the then collector, imposed a duty of fifteen per cent ad valorem, which the firm paid under protest.
Read the full summary
Error to the Circuit Court of the United States rfor the Southern District of New York. Between Aug. 28 and Oct. 18, 1874, Dodge and his partners, constituting the firm of Phelps, Dodge, & Co., imported into the port of New York sundry invoices of “ tin in plates,” “ terne plates,” and “ tagger’s tin,” whereon Arthur, the then collector, imposed a duty of fifteen per cent ad valorem, which the firm paid under protest. The following is a copy of one of their protests, the others being substantially like it: — “Sir, — We do hereby protest against the payment of fifteen per cent charged on…
1Opinion of the CourtChief Justice Waite
The principal question in this case is, whether, under sects. 2503 and 2504 of the Revised Statutes, “ tin plate ” and “ terne tin” are dutiable at fifteen per cent ad valorem, or at ninety per cent of that rate. It is conceded that under the act of 1872 (17 Stat. 231, sects. 2, 4), which continued in force until the Revised Statutes went into effect, the duty was fifteen per cent ad valorem.
The sections of the Revised Statutes referred to, so far as they are material to the determination of the ease, are as follows : —
“ Sect. 2503. There shall be levied, collected, and paid upon all articles…
2Cases cited2 opinions
- United States v. BowenSupreme Court of the United States · 1880
- Davies v. ArthurSupreme Court of the United States · 1878
3Cited by13 opinions
- Benson v. HenkelSupreme Court of the United States · 1905
- United States v. M. Rice & Co.Supreme Court of the United States · 1922
- Bayersdorfer v. United StatesCourt of Customs and Patent Appeals · 1916
- Hand v. CookNevada Supreme Court · 1907
- Heinze v. Arthur's ExecutorsSupreme Court of the United States · 1892
8 more not listed; retrieve them via the Exa API.