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SOLOMON V. ARTHUR, 102 U. S. 208 (1880)

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U.S. Supreme Court

Solomon v. Arthur, 102 U.S. 208 (1880)

Solomon v. Arthur

102 U.S. 208

Syllabus

Imported goods composed of cotton and silk, the latter being the component part of chief value, were, by the Act of June 30, 1864, 13 Stat. 202, subject to a duty of fifty percent ad valorem.

This was an action brought by Solomon Solomon and others, constituting the firm of Solomon Brothers, against Arthur, the collector of the port of New York. The following facts were admitted upon the trial, it being agreed that neither party should offer any evidence.

Plaintiffs are partners in business, and as such imported at the port of New York, in December, 1873, and January, 1874, certain goods manufactured of silk and cotton. The defendant exacted upon them a duty of fifty percent ad valorem, which rate the plaintiffs paid under protest, the substantial part of which is, that under existing laws the goods are only liable to a duty of thirty-five percent, because they are provided for at that rate by sec. 22 of the Act of March 2, 1861, and sec. 13 of the Act of July 14, 1862. This protest was followed by an appeal to the Secretary of the Treasury, who affirmed the decision of the collector. This suit was brought in due time.

The goods were composed of silk and cotton in varying proportions, the warp being all cotton and the filling partly silk. It is admitted by the plaintiffs for the purpose of this case that silk was the component material of chief value. The goods generally are known in trade and commerce as goods made of mixed materials, but each kind thereof is also known by its specific name. If the plaintiffs are entitled to recover, judgment shall be rendered in their favor for the difference between thirty-five and fifty percent, which amount is $461.75 gold, with $75.40 interest in currency.

The jury found a verdict for the defendant pursuant to the instructions of the court, and the plaintiffs sued out this writ. chanroblesvirtualawlibrarychanroblesvirtualawlibrary

Page 102 U. S. 211





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