Robertson v. Glendenning

Citations

• 132 U.S. 158
• 10 S. Ct. 44
• 33 L. Ed. 298
• 1889 U.S. LEXIS 1854

Syllabus

<p>When an article is designated in a tariff act by a specific name, and a duty imposed upon it by such name, general terms in a later part of the same act, although sufficiently broad to comprehend such article, are not applicable to it.</p> <p>Under the act of March 3, 1883, 22 Stat. 489, embroidered linen handkerchiefs are subject to a duty of thirty-five per cent ad valorem as “handkerchiefs ; ” and not to thirty per cent ad valorem as “ embroideries.”</p>