Tyre & Spring Works Co. v. Spalding - 116 U.S. 541 (1886)
U.S. Supreme Court
Tyre & Spring Works Co. v. Spalding, 116 U.S. 541 (1886)
Tyre and Spring Works Co. v. Spalding
Submitted January 8, 1886
Decided February l, 1886
116 U.S. 541
Under these provisions as to duties on imports, in Schedule E of § 2504 of the Revised Statutes (2d ed., p. 465):
"All manufactures of steel, or of which steel shall be a component part, not otherwise provided for: forty-five percent ad valorem. But all articles of steel partially manufactured, not otherwise provided for, shall pay the same rate of duty as if wholly manufactured."
"Locomotive tire, or parts thereof: three cents per pound."
"Steel, in any form, not otherwise provided for: thirty percent ad valorem,"
(p. 466), articles known as "steel tire blooms," and which have passed through an important stage in the process of manufacture into steel tires, but are not shown to have been adapted or intended to be made into tires for the driving wheels of locomotives, are dutiable at forty-five percent, ad valorem.
Where a case is tried by a circuit court without a jury and that court makes a special finding of facts but omits to find certain facts which a stipulation between the parties, made after the entry of judgment, states were shown by proof at the trial, this Court, on a writ of error, can take notice only of the facts contained in the special finding.
The facts which make the case are stated in the opinion of the Court.