Seeberger v. Cahn
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS. This was an action of assumpsit against a collector of customs to recover back duties paid under protest. Plea, non assumpsit.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS. This was an action of assumpsit against a collector of customs to recover back duties paid under protest. Plea, non assumpsit. A jury was duly waived, and the case submitted to the court, which made the following finding of facts: “ The plaintiffs imported an invoice of cloths popularly known as ‘ diagonals,’ which were classed by the collector as .woollens, and a duty of 35 cents per pound and 35 per cent ad valorem assessed upon them under paragraph 362, new tariff index. The plaintiffs claimed that the…
1Opinion of the CourtJustice Gray
The act of March 3, 1883, c. 121, under “Schedule K, Wool and Woollens,” (22 Stat. 508, 509,).imposes duties as follows:
“Woollen cloths, woollen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or provided for in this act, valued at not exceeding eighty cents per pound, thirty-five cents per pound and thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty per centum ad valorem.
“ Flannels, blankets, hats of wool, knit goods, and all goods made on…
2Cases cited12 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
- Arthur v. LaheySupreme Court of the United States · 1878
- Swan v. ArthurSupreme Court of the United States · 1881
- Arthur v. MorrisonSupreme Court of the United States · 1878
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- United States v. BallinSupreme Court of the United States · 1892
- Cadwalader v. ZehSupreme Court of the United States · 1894
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- Bogle v. MagoneSupreme Court of the United States · 1894
6 more not listed; retrieve them via the Exa API.