Ferry v. Livingston
115 U.S. 542 (1885)

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U.S. Supreme Court

Ferry v. Livingston, 115 U.S. 542 (1885)

Ferry v. Livingston

Argued November 19, 1885

Decided December 7, 1885

115 U.S. 542

Syllabus

In this case, on the facts found, under Schedule N of § 2502 of Title XXXIII. of the Revised Statutes, as enacted by § 6 of the Act of March 3, 1883, c. 121, 22 Stat. 489, imposing a duty of 20 percent ad valorem on "garden seeds, except seed of the sugar beet" and under "The Free List" in § 2503 of the same Title, as enacted by said act of 1883, embracing "seeds of all kinds, except medicinal seeds not specially enumerated or provided for in this act," certain beet and cabbage seeds were held to be "garden seeds" and subject to 20 percent duty, and certain mangel-wurzel and turnip seeds were held not to be "garden seeds," and to be exempt from duty.

The facts are stated in the opinion of the Court.

Page 115 U. S. 543

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