Robertson v. Salomon

Citations

• 144 U.S. 603
• 12 S. Ct. 752
• 36 L. Ed. 560
• 1892 U.S. LEXIS 2107

Syllabus

<p>Elastic webbings, used as gorings for shoes, some composed of worsted aftd india-rubber, and the rest of cotton, silk and india-rubber, imported in March and June, 1884, were assessed with duties, the former as “ gorings,” at 30 cents per pound and 50 per cent ad valorem, under Schedule E of § 2502 of Title 33 of the Revised Statutes, as enacted by § 6 of the act of March 3, 1883, c.,121, 22 Stat. 509, and the latter at 35 per cent ad valorem, as “ webbing, composed of cotton, flax or any other materials, not specially enumerated or provided for in this act,” under Schedule N of the' same section. Id. 514. The importers claimed that they were dutiable at 30 per cent ad valorem under said Schedule N, (Id. 513,) as “ india-rubber fabrics, composed wholly or in part of india-rubber, not specially enumerated or provided for in this act.” Held, that the assessment of duties, as made, was correct.</p> <p>“ Goring ” and “ gorings ” make their first appearance in the act of March 3, 1883.</p> <p>The cases of Davies v. Arthur, 96 U. S. 135, and Beard v-. Nichols, 120 IT. S. 260, do not control the present case.</p> <p>The Circuit Court erred in not submitting to the jury the question whether the goods were or were not known in this country, in trade and commerce, under the, specific name of goring, and in directing a verdict for the plaintiffs.</p>