Arthur v. Homer
Supreme Court of the United States
Error to the Circuit Court of the United States for the Southern District of New York. In 1873, Homer &.Co. imported into the port of New York 'certain'goods, of which linen was the basis, upon which .the collector imposed and collected duties at the fate of forty per cent, under the seventh section of the act of June 30, 1864 (13 Stat. 209). The importers insisted that they were dutiable at thirty-five per cent only, under the twenty-second section of the act of March…
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Error to the Circuit Court of the United States for the Southern District of New York. In 1873, Homer &.Co. imported into the port of New York 'certain'goods, of which linen was the basis, upon which .the collector imposed and collected duties at the fate of forty per cent, under the seventh section of the act of June 30, 1864 (13 Stat. 209). The importers insisted that they were dutiable at thirty-five per cent only, under the twenty-second section of the act of March 2,1861 (12 id. 192), and brought this action to recover the alleged excess of duties. The plaintiffs introduced testimony…
1Opinion of the CourtJustice Hunt
Sect. 14 of the act of March 2, 1861 (12 Stat. 185, 186), imposes duties in the following words, viz.: —
“ On all brown or bleached linens, ducks, canvas, paddings, cot-bottoms, burlaps, drills, coatings, brown hollands, blay linens, damasks, diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, being of the value of thirty cents and under per square yard, twenty-five per cent ad valorem ; valued above thirty cents per square yard, thirty per cent ad valorem; on flax or…
2Cases cited3 opinions
- Wood v. United StatesSupreme Court of the United States · 1842
- United States v. TynenSupreme Court of the United States · 1871
- McCool v. SmithSupreme Court of the United States · 1862
3Cited by13 opinions
- Chew Heong v. United StatesSupreme Court of the United States · 1884
- Robertson v. GlendenningSupreme Court of the United States · 1889
- Bernardin v. NorthallU.S. Circuit Court for the District of Indiana · 1897
- Wooley v. WatkinsIdaho Supreme Court · 1889
- Ammerman v. United StatesCourt of Appeals for the Eighth Circuit · 1920
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