Hartranft v. Sheppard

The following opinion, prepared by

Mr. Chief Justice Waite,

was delivered by the court as its opinion!

The single question in this case is, whether quilts composed of cotton and eider-down, or silk and eider-down, the eiderdown in each case being the component material of chief value, are dutiable, on importation into the United States, as manufactures of- cotton or of silk, not enumerated, at thirty-five per centum ad valorem if of cotton, and at fifty per centum ad valorem if of silk, or at twenty per centum ad valorem as manufactured articles not enumerated, the latter being the amount…