Barber v. Schell
107 U.S. 617 (1883)

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U.S. Supreme Court

Barber v. Schell, 107 U.S. 617 (1883)

Barber v. Schell

Decided March 19, 1883

107 U.S. 617

Syllabus

1. By schedule D of the Act of July 30, 1846, c. 74, a duty of twenty-five percent ad valorem was imposed on "cotton laces, cotton insertings," and "manufactures composed wholly of cotton, not otherwise provided for." By sec. 1 of the Act of March 3, 1867, c. 98, the duties on the articles enumerated in Schedules C and P of the act of 1846 were fixed at twenty-four and nineteen percent, respectively, "with such exceptions as are hereinafter made." By sec. 2 of the act of 1867, "all manufactures composed wholly of cotton which are bleached, printed, painted, or dyed, and delaines" were transferred to schedule C. Held that laces and insertings composed wholly of cotton, and bleached or dyed, were dutiable at twenty-four percent, under the act of 1857.

2. The designations qualified by the word "cotton" in the act of 1846 are designations of articles by special description, as contradistinguished from designations by a commercial name or a name of trade, and are designations of quality and material.

3. Under the Act of March 2, 1799, c. 23, the collector of customs is not entitled to a fee for putting on an invoice a stamp or certificate as to the presentation of the invoice, or for an oath to an entry or for a jurat to such oath, or for his order to the storekeeper to deliver examined packages.

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