United States v. Hathaway
Supreme Court of the United States
This was a certificate of division of opinion between tbe judges of the Circuit Court of the United States for the Eastern District of Michigan. The suit was brought to recover a duty of ten per centum ad valorem, under the tariff act of 14th July, 1862, on staves for pipes, hogsheads, and other casks, imported by the defendants in November, 1863, from Canada into the United States.
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This was a certificate of division of opinion between tbe judges of the Circuit Court of the United States for the Eastern District of Michigan. The suit was brought to recover a duty of ten per centum ad valorem, under the tariff act of 14th July, 1862, on staves for pipes, hogsheads, and other casks, imported by the defendants in November, 1863, from Canada into the United States. These articles were exempt from duty by the twenty-third section of the act of March 2d, 1861.* But a duty of ten per centum ad valorem was imposed by the sixth section of the act of July 14th, 1862. By the…
1Opinion of the CourtJustice Helsou
The construction given to the clause of the treaty by the government excluded the article in question from the free list, and subjected it to the duty of the existing tariff law, which was in the present instance the act of 1862. The regulations of the Secretary of the Treasury declared, that articles of wood entered under the designations of the treaty remained liable to the duty, if manufactured, in whole or in part, by planing, shaving, turning, splitting, or riving, or any process of manufacture, other than rough-hewing or sawing.*
‘ We think this a sound construction of the words of the *408cl…
2Cited by1 opinion
- United States v. HathawaySupreme Court of the United States · 1867