Worthington v. Abbott
124 U.S. 434 (1888)

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U.S. Supreme Court

Worthington v. Abbott, 124 U.S. 434 (1888)

Worthington v. Abbott

Argued January 19, 1888

Decided January 30, 1888

124 U.S. 434

Syllabus

Rolled iron, in straight flat pieces, about twelve feet long, three-eighths of an inch wide, and three-sixteenths of an inch thick, slightly curved on their edges, made for the special purpose of making nails, known in commerce as nail rods, not bought or sold as bar iron and not known in a commercial sense as bar iron, was not dutiable at one and one-half cents a pound as

"bar iron, rolled or hammered, comprising flats leas than three-eighths of an inch or more than two inches thick, or less than one inch or more than six inches wide"

under § 2504 of the Revised Statutes (p. 464, 2d ed.), but was dutiable at one and one-fourth cents a pound as "all other descriptions of rolled or hammered iron not otherwise provided for" under the same section (p. 465).

This was an action to recover back an alleged excess of duties demanded and paid in the Revenue District of Boston and Charlestown. Judgment for plaintiff, to review which defendant sued out this writ of error.

The case is stated in the opinion of the Court.

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