Seeberger v. Farwell
Citations
- 139 U.S. 608
- 11 S. Ct. 650
- 35 L. Ed. 297
- 1891 U.S. LEXIS 2413
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>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that mixing just enough cotton with wool to secure a lower rate of duty with no valid commercial purpose for the addition was within the importer’s legal right
- holding that engine parts later used to make engines were properly classified as parts
Source: CourtListener parenthetical corpus (CC0).
Judges: Blatcheord, Gray, Luckemeyer
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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