Seeberger v. Schlesinger

Citations

• 152 U.S. 581
• 14 S. Ct. 729
• 38 L. Ed. 560
• 1894 U.S. LEXIS 2148

Syllabus

<p>Chinese goat skins, tanned with the hair on, so that the skin' is soft and pliant, should not be classified for the assessment of customs duties as “ rugs,” under the act of March 3, 1883, c. 121, 22 Stat. 488.</p> <p>The commercial designation of an imported article is not a matter of which courts can take judicial notice, but is a fact to be proved by evidence. When the court below makes special findings, no exception is necessary to raise the question whether the facts support the judgment.</p> <p>Shell-covered opera glasses, composed of shell, metal, and glass, imported under the tariff act of March 3, 1883, c. 121, were subject to be classed as manufactures composed in part of metal, under Schedule C, and were dutiable at 45 per cent.</p>