Russell v. Williams - 106 U.S. 623 (1882)
U.S. Supreme Court
Russell v. Williams, 106 U.S. 623 (1882)
Russell v. Williams
Decided December 18, 1882
106 U.S. 623
1. Section 21 of the Act of July 14, 1870, c. 255, which provided that, in lieu of the duties then imposed by law, certain duties specified should thereafter be imposed on certain enumerated articles, did not repeal, as to such articles, sec. B of the Act of March 3, 1865, c. 80, which declared that there should be thereafter paid on all goods the growth or produce of countries east of the Cape of Good Hope, when imported from countries west of that Cape, a duty of ten percent ad valorem in addition to the duties imposed thereon when imported directly from the place of their growth or production.
2. The latter provision is a general commercial regulation, made to encourage direct importation from countries east of the Cape as well as to benefit American shipping, and is applicable without regard to the regular duties imposed for purposes of revenue and even where the articles are otherwise entirely free of duty.
The case is stated in the opinion of the Court.