Arthur v. Morgan
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEAV YORK. Julia. Morgan, imported into the port of New York, from Europe, in May, 1876, a carriage, on which, at the appraised value of .$667, the collector exacted a duty of" 85 per cent., amounting to $233.45, under the following provision of Schedule M of § 2504 -of the Revised Statutes (p. 474, -2d ed.): “ Carriages and parts of carriages: thirty-five per centum ad valorem.”
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IN ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEAV YORK. Julia. Morgan, imported into the port of New York, from Europe, in May, 1876, a carriage, on which, at the appraised value of .$667, the collector exacted a duty of" 85 per cent., amounting to $233.45, under the following provision of Schedule M of § 2504 -of the Revised Statutes (p. 474, -2d ed.): “ Carriages and parts of carriages: thirty-five per centum ad valorem.” She protested in writing to the collector against paying the 35 per cent, duty, on the ground that the carriage was “personal effects”…
1Opinion of the CourtJustice Blatchford
delivered, the opinion of the court. He recited the facts as stated above, and continued:
It was provided by § 2505 of the Revised Statutes of 1874, that the importation of the following articles should be exempt fn" m duty:. i. “ Books, household effects, or libraries, or parts of libraries, in use, of persons or families from foreign countries, if used abroad by them not less than one year,.and not intended for any other person or persons, nor for sale.” (P. 484, 2d ed.)
2. “ Personal and household effects, not merchandise, of citizens of the Unitbd States dying abroad.” (P. 487, 2d ed.)
3.…
2Cases cited3 opinions
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- United States v. CassiagnolCourt of Appeals for the Fourth Circuit · 1970
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