Seeberger v. Farwell
| Decision Date | 13 April 1891 |
| Citation | 139 U.S. 608,11 S.Ct. 650,35 L.Ed. 297 |
| Parties | SEEBERGER, Collector, v. FARWELL et al |
| Court | U.S. Supreme Court |
Sol. Gen. Taft, for plaintiff in error.
Peroy L. Shuman, for defendants in error.
This is an action at law, brought in the circuit court of the United States for the northern district of Illinois, in August, 1888, by John v. Farwell and others, copartners as John V. Farwell & Co., against Anthony F. Seeberger, collector of customs for the port and district of Chicago, to recover an alleged excess of duties, paid under protest, in that month, on a quantity of imported women's and children's dress goods, which were dutiable under the provision of Schedule K of section 2502 of the Revised Statutes, as enacted by section 6 of the act of March 3, 1883, c. 121, which provided for the following rates of duty on the following articles, after July 1, 1883, (22 St. 509:) 'Women's and children's dress goods, coat linings, Italian cloths and goods of like description composed in part of wool, worsted, the hair of the alpaca, goat, or other animals, valued at not exceeding twenty cents per square yard, five cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; valid at above twenty cents per square yard, seven cents persquare yard, and forty per centum ad valorem; if composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mixture of them, nine cents per square yard and forty per centum ad valorem; but all such goods with selvedges, made wholly or in part of other materials, or with threads of other materials introduced for the purpose of changing the classification, shall be dutiable at nine cents per square yard, and forty per centum ad valorem: provided, that all such goods weighing over four ounces per square yard shall pay a duty of thirty-five cents per pound, and forty per centum ad valorem.' The case was tried by the court without a jury. It found the issues for the plaintiffs, and assessed their damages at $3,265.66; and a judgment was entered in their favor for that amount, with $23.16 costs, to review which the defendant has brought a writ of error. The opinion of the court is reported in 40 Fed. Rep. 529, and it made a special fiding of facts, to the effect that the goods in question were composed of wool and cotton, were valued at less than 20 cents per square yard, and weighed less than 4 ounces to the square yard; that the defendant assessed a duty upon them of 9 cents per...
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Heartland by-Products, Inc. v. U.S.
...as a separate importation." Id. at 81, 13 S.Ct. 24 (citing Merritt, 104 U.S. 694, 26 L.Ed. 896); see also Seeberger v. Farwell, 139 U.S. 608, 610, 11 S.Ct. 650, 35 L.Ed. 297 (1891) (holding that mixing just enough cotton with wool to secure a lower rate of duty with no valid commercial purp......
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State of Washington v. Cole, 96-1-00315-1
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Ford Motor Co. v. United States
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