U.S. Supreme Court
United States v. Shoverling, 146 U.S. 76 (1892)
United States v. Shoverling
Argued October 25, 1892
Decided November 7, 1892
146 U.S. 76
In the latter part of October, 1890, the firm of S., D. & G. imported from Europe articles described in the entry as "finished gunstocks with locks and mountings," unaccompanied by barrels for guns. The collector levied duty on them as guns under paragraph 170, in Schedule C of the Act of October 1, 1890, c. 1244, 26 Stat. 579. The importers protested that they were dutiable as manufactures of iron, under paragraph 215 of Schedule C of the act. The general appraisers affirmed the decision of the collector. It did not appear that the gunstocks had formed part of completed guns in Europe, and the question of the importation of the barrels was not involved, although it appeared that the gunstocks were intended to be put with barrels otherwise ordered, to form complete guns. The circuit court, on appeal by the importers, reversed the decision. On appeal to this Court by the United States, held that the decision of the circuit court was correct.
The provision of § 2 of the Act of January 29, 1795, 1 Stat. 411, was not still in force.
The appeal to this Court was prosecuted as against the firm, but a motion was granted to cure that defect by amendment.
The case is stated in the opinion. chanroblesvirtualawlibrary