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ARTHUR V. HERMAN, 96 U. S. 141 (1877)

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U.S. Supreme Court

Arthur v. Herman, 96 U.S. 141 (1877)

Arthur v. Herman

96 U.S. 141

Syllabus

In 1872, A. imported certain goods manufactured of cattle hair and cotton, the latter not being the component part of chief value. Held that, under the last paragraph of the sixth section of the Act of June 30, 1864, 13 Stat. 209, they were subject to a duty of thirty-five percent ad valorem.

In the year 1872, Herman & Co., the plaintiffs, imported from England certain cheap goods, the warp of which was made of cotton and the filling or woof of cattle hair. These were the only component parts of the goods.

The collector imposed a duty of thirty-five percent on the goods under the Act of June 30, 1864. The importers protested against this charge as excessive, insisting that, under the second section of the Act of June 6, 1872, 17 Stat. 231, but ninety percent of thirty-five percent could be legally exacted as the duty. Judgment was rendered in favor of the plaintiffs, and the defendant brought the case here.





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