United States v. Hathaway

71 U.S. 404

18 L.Ed. 395

4 Wall. 404

UNITED STATES

v.

HATHAWAY.

December Term, 1866

THIS was a certificate of division of opinion between the judges of the Circuit Court of the United States for the Eastern District of Michigan.

The suit was brought to recover a duty of ten per centum ad valorem, under the tariff act of 14th July, 1862, on staves for pipes, hogsheads, and other casks, imported by the defendants in November, 1863, from Canada into the United States.

These articles were exempt from duty by the twenty-third section of the act of March 2d, 1861.* But a duty of ten per centum ad valorem…