Legal Opinion

Davies v. Arthur

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

Decided June 15, 1875PublishedCited by 3 opinions

[Action by John M. Davies and others against Chester A. Arthur, collector of the port of New York, to recover exces'ive duties levied by defendant on certa.n articles imported by plaintiffs.]

1Opinion of the Court

"WALLACE. District Judge.

Upon the importation by the plaintiffs, of merchandise entered by them as “silk ties,” the defend-ant as collector of the port of New York, exacted a duty of 60 per centum ad val ram, upon the assumption that the articles should be classified as “silk scarfs,” under section 8 of the act of June 30, 1864 (13 Stat. 210;. The plaintiffs protested against the payment of such duty, on the ground that the merchandise was “articles worn by men, women and children, and wearing app rel, and •should only pay duty at 33 per centrm ad valorem, under section 22, Act March 2, 1861…

2Cited by3 opinions

  1. Davies v. ArthurSupreme Court of the United States · 1878
  2. Benjamin Iron & Steel Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. SheaCourt of Appeals for the Seventh Circuit · 1902

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