Legg v. Hedden
U.S. Circuit Court for the District of Southern New York
At Law. This was an action against a former collector of the port of New York, to recover duties alleged to have been exacted in excess of the lawful rate on certain feather trimmings imported by the plaintiff. The collector had classified the goods for duty under the provisions in Rchedule N of the tariff act of March 8, 1883, for “feathers dressed, colored, or manufactured.”
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At Law. This was an action against a former collector of the port of New York, to recover duties alleged to have been exacted in excess of the lawful rate on certain feather trimmings imported by the plaintiff. The collector had classified the goods for duty under the provisions in Rchedule N of the tariff act of March 8, 1883, for “feathers dressed, colored, or manufactured.” The importer, protesting against the exaction of this rate of duty, served upon the collector a notice of dissatisfaction, in the following form; “New York, Dec. 2, 1885. “lion. Edward L. Redden, Collector of Customs,…
1Opinion of the Court
Lacombe, J.,
(orally.) The jury having found that the goods in suit are composed of downs; and the evidence showing that the downs in them are the component material of chief value; and it further appearing from the tariff act that downs are on the free list, the articles imported, under the decision of the late chief justice in Hartranft v. Sheppard, 125 U. S. 337, 8 Sup. Ct. Rep. 920, are dutiable properly at 20 per cent, ad valorem, under section 2513, as a non-enumerated article. To the registration of such a verdict, however, the defendant makes two objections, springing from the form of…
2Cases cited2 opinions
- Arthur v. MorganSupreme Court of the United States · 1884
- Hartranft v. SheppardSupreme Court of the United States · 1888
3Cited by2 opinions
- Protest 695138-G of Langfelder, Homma & Hayward, Inc.United States Customs Court · 1939
- United States v. Fred. Gretsch Mfg. Co.Court of Customs and Patent Appeals · 1938