U.S. Supreme Court
Robertson v. Perkins, 129 U.S. 233 (1889)
Robertson v. Perkins
Argued January 15-16, 1889
Decided January 28, 1889
129 U.S. 233
The crop ends of Bessemer steel rails are liable to a duty of 45 percent ad valorem as "steel" under Schedule C of § 2502 of the Revised Statutes, as amended by § 6 of the Act of March 3, 1883, c. 121, 22 Stat. 500, and are not liable to a duty of only 20 percent ad valorem as "metal unwrought" under the same schedule.
Where, at the close of the plaintiff's evidence on a trial before a jury, the defendant moves the court to direct a verdict for him on the ground that the plaintiff has not shown sufficient facts to warrant a recovery, and the motion is denied, and the defendant excepts, the exception fails if the defendant afterwards introduces evidence.
Under the practice in New York, allegations in the complaint that the plaintiff "duly" protested in writing against the exaction of duty, and "duly" appealed to the Secretary of the Treasury, and that ninety days had not elapsed at the commencement of the suit since the decision of the Secretary, if not denied by the answer, are to be taken as true and are sufficient to prevent the defendant from taking the ground at the trial that the protest was premature, or that the plaintiff must give proof of an appeal, or of a decision thereon, or of its date.
The case is stated in the opinion.