U.S. Supreme Court
United States v. Riggs, 203 U.S. 136 (1906)
United States v. Riggs
Argued October 23, 1906
Decided November 12, 1906
203 U.S. 136
Under par. 313, as construed in connection with pars. 306, 307 of the Tariff Act of July 24, 1897, figured cotton cloth is subject not only to the specific duties imposed by par. 313, but also to the ad valorem duty imposed by pars. 306, 307.
The evident purpose of these paragraphs precludes the application of the rule that any doubt as to the construction of a tariff statute should be resolved in favor of the importer.
13 F.5d 3 reversed.
The facts are stated in the opinion. chanroblesvirtualawlibrary