UNITED STATES SUPREME COURT DECISIONS - ON-LINE

KOHLSAAT V. MURPHY, 96 U. S. 153 (1877)

Subscribe to Cases that cite 96 U. S. 153 RSS feed for this section

U.S. Supreme Court

Kohlsaat v. Murphy, 96 U.S. 153 (1877)

Kohlsaat v. Murphy

96 U.S. 153

Syllabus

1. The joint resolution of March 2, 1867, 14 Stat. 571, repealing that portion of the fifth section of the Act approved June 30, 1804, 13 id. 208, which subjected to a duty of ten percent ad valorem

"lastings, mohair cloth, silk, twist, or other manufacture of cloth, woven or made in patterns of such size, shape, and form, or cut in such manner, as to be fit for shoes, slippers, boots, bootees, gaiters, and buttons exclusively, not combined with india rubber,"

did not revive the provision in the twenty-third section of the Act of March 2, 1861, 12 id. 195, which placed such articles on the free list.

2. Patterns imported in 1870, made of cotton canvas cut into strips of the size and shape for slippers, more or less embroidered with worsted and silk, were dutiable under the last paragraph of the sixth section of the Act of June 30, 1864, 13 Stat. 209, which imposes a duty of thirty-five percent ad valorem on "manufactures of cotton not otherwise provided for."

The facts are stated in the opinion of the Court. chanrobles.com-red

Page 96 U. S. 154


chanrobles.com



ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman