Hartranft v. Wiegmann

Citations

• 121 U.S. 609
• 7 S. Ct. 1240
• 30 L. Ed. 1012
• 1887 U.S. LEXIS 2077
• 3 A.F.T.R. (P-H) 2503

Syllabus

<p>Shells cleaned by acid, and then ground on an emery wheel, and some of them afterwards etched by acid, and all intended to be sold for ornaments, as shells, were not dutiable at 35 per cent, ad valorem, as “ manufactures of shells,” under Schedule M of § 2504 of the Revised Statutes, page 481, 2d edition, but were exempt from duty, as “ shells of every description, not manufactured,” under § 2505, page 488.</p> <p>Duties arc never imposed on the citizen upon vague or doubtful interpretations.</p> <p>The findings of a jury, on which the Circuit Court reserved points of law, having been treated by that court, and by the counsel for both parties'in it, as amounting to either a special verdict or an agreed statement of facts, this court overlooked the irregularity, on a writ of error, and considered the case on its merits.</p>