Rossman v. Hedden
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF 'NEW YORK. The court stated the case as follows: This was an action brought in the- Circuit Court of the United States for the Southern District of New York to recover duties alleged to have been paid under protest upon three importations of tiles by the steamships Canada, Furnesr sia and Rhaetia, entered at the port of New York in 1886. The. case was tried by the Circuit Court (Lacombe, J.) and a…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF 'NEW YORK. The court stated the case as follows: This was an action brought in the- Circuit Court of the United States for the Southern District of New York to recover duties alleged to have been paid under protest upon three importations of tiles by the steamships Canada, Furnesr sia and Rhaetia, entered at the port of New York in 1886. The. case was tried by the Circuit Court (Lacombe, J.) and a jury in October, 1888. Erom the bill of exceptions it appears that the plaintiff introduced testimony’ showing the…
1Opinion of the Court
Mr. Ohiee Justice Fuller
delivered the opinion of the court.
■ By the protest as to the importation by the Bháetia it was. ■claimed that the goods were subject to duty at .twenty per cent, as 'paving tiles, or by similitude to paving tiles, or chargeable-at thirty-ftve per cent by similitude to encaustic tiles. The entry described, the articles as “eight hogsheads, one case, earthenware tiles,” .and the collector assessed them as earthenware composed of earthy substances. Tne court held that the' similitude clause did not apply, and the jury found against the plaintiff upon the only issue…
2Cases cited4 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Mason v. RobertsonSupreme Court of the United States · 1891
- Curtis v. MartinSupreme Court of the United States · 1845
3Cited by14 opinions
- Fan Co. v. United StatesUnited States Customs Court · 1950
- United States v. DowningCourt of Customs and Patent Appeals · 1929
- United States v. DavisCourt of Appeals for the Eighth Circuit · 1893
- Dennison Manuf'g Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
- Davis v. United StatesUnited States Customs Court · 1946
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