Arthur's Executors v. Vietor

Syllabus

<p>Hosiery, composed, of wool and cotton, was imported in 1873. The collector assessed the duties at 35 per cent ad valorem, and 50 cents a pound, less 10 per cent, under § 2 of the act of March 2d, 1867, c. 197, 14 Stat. 561, as manufactures made in part of wool, “ not herein otherwise provided for.” The importer claimed that the goods were dutiable under § 22 of the act of March 2, 1861, c. 68, 12 Stat. 191, and § 13 of the act of July 14, 1862, c. 163, 12 Stat. 556, as stockings made on frames, worn by men, women, and children, at 35 per cent ad valorem, less 10 per cent. In a suit to recover back the excess of duties, the court directed a verdict for the importer: Held, that this was error, because the hosiery was not otherwise provided for in the act of 1867, and was a manufacture made in part of wool.</p> <p>The case of Vietor v. Arthur, 104 U. S. 498, commented on, and explained, and distinguished.</p>