Arthur v. Herman
Supreme Court of the United States
Error to the Circuit Court of the United States for the Southern District of New York. .In the year 1872, Herman & Co., the plaintiffs, imported from England certain cheap goods, the warp of which was made of cotton, and the filling or woof of cattle hair. These were the only component parts of the goods.
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Error to the Circuit Court of the United States for the Southern District of New York. .In the year 1872, Herman & Co., the plaintiffs, imported from England certain cheap goods, the warp of which was made of cotton, and the filling or woof of cattle hair. These were the only component parts of the goods. The collector imposed a duty of thirty-five per cent on the goods, under the act of Jupe 30,1864. The importers protested against this charge as excessive, insisting that, under the second section of the act of'June 6,1872 (17 Stat. 231), but ninety per cent of thirty-five per cent could be…
1Opinion of the CourtJustice Hunt
delivered the opinion of the court.'
The last paragraph of sect. 6 of the act of 1864 is as follows, viz.: “ On cotton braids, insertings, lace trimming, or bobbinet, and all other manufactures of cotton not otherwise provided for, thirty-five per cent ad valorem.”
The goods in question were manufactured from two materials, of which cotton .was one, and may, therefore,- in general terms, be said to be manufactured of cotton, and they are not-provided for by any specific enumeration in the act of 1864. They fall under the general clause of this act, just quoted.
Impliedly admitting the…
2Cited by2 opinions
- Arthur v. FoxSupreme Court of the United States · 1883
- Herman v. RobertsonU.S. Circuit Court for the District of Southern New York · 1889