Meyerheim v. Robertson

Citations

• 144 U.S. 601
• 12 S. Ct. 754
• 36 L. Ed. 559
• 1892 U.S. LEXIS 2106

Syllabus

<p>Laces made by machinery out of linen thread were imported in 1881 and 1882, and charged with duty at 40 per cent ad valorem, as “ manufactures of flax, or of which flax shall be the component material of chief value, not otherwise proyided for,” under Schedule C of § 2504 of the Revised Statutes (p. 462). The ■importei’s claimed that they were chargeable with a duty of only 30 per cent ad valorem, as “ thread lace,” under the same schedule (p. 463). Held, that, as the evidence clearly showed that tlie goods were' invariably bought and sold as “ torchons,” and not as thread laces, and that thread lace was always hand-made, it was proper to direct a verdict for the defendant, in a.suit brought by thé importer against the collector to recover an alleged excess of .duty.</p>