Legal Opinion

Beard v. Nichols

Supreme Court of the United States

Decided January 31, 1887No. 112PublishedCited by 12 opinions

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. This was- an action at law to recover back duties alleged to have’ been illegally exacted. Judgment for plaintiff, to review which défendant sued out this writ' of error. The case is stated in the opinion of the court.

1Opinion of the CourtChief Justice Waite

The single question in this case is as to the duty payable in the latter part of 1878 and the earlypart of 1879 on,“webbing made of india-rubber, wool, and cotton,” and known as “Wool elastic webbing,” as distinguished from “Union elastic webbing,” made of rubber, silk, and cotton, and “ Cotton elastic webbing,” made of'rubber and cotton. It is.used for gores and gussets in the manufacture of Congress boots, and, without the rubber, would not be adapted to that use. In. its manufacture it is not wrought by hand or braided by machinery, but is woven in a loom.

In'.'the court below, three…

2Cases cited1 opinion

  1. Arthur v. DaviesSupreme Court of the United States · 1878

3Cited by12 opinions

  1. Commonwealth Ex Rel. Saunders v. CreamerSupreme Court of Pennsylvania · 1975
  2. Robertson v. SalomonSupreme Court of the United States · 1892
  3. (PC) King v. BiterDistrict Court, E.D. California · 2021
  4. Biondolillo v. BurkeUnited States Bankruptcy Court, D. Colorado · 2025
  5. Brianna Tanner and Douglas Tanner v. Avi SchwalbUnited States Bankruptcy Court, D. Colorado · 2026

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