Seeberger v. Farwell

Syllabus

<p>Under Schedule If of § 2502 of the Revised Statutes, as enacted by § 6 of the act of March 3, 1883, c. 121, 22 Stat. 509, women’s and children’s dress goods, composed of wool and cotton, valued at less than 20 cents per square yard, and weighing less than 4 ounces to the square yard, the cotton being carded in with the wool from which the yarn composing the warp was spun, there being 94 per cent of wool and 6 per cent of cotton, the cotton being put in to secure a lower classification for duty, and an ordinary examiner not being able to detect the cotton without a careful examination, and there being no threads or j'arns made wholly of cotton or other material than wool, are dutiable at 5 cents per square yard and 35 per cent ad valorem, and not at 9 cents per square yard and 40 per cent ad valorem.</p>