Lawrence v. Merritt - 127 U.S. 113 (1888)

U.S. Supreme Court

Lawrence v. Merritt, 127 U.S. 113 (1888)

Lawrence v. Merritt

No. 213

Argued April 10, 1888

Decided April 23, 1888

127 U.S. 113

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Tissue paper, mainly if not exclusively used for making letterpress copies of letters or written matter, when imported into the United States, is not subject to duty as "printing paper" under Schedule M, § 2504 Rev.Stat., but as "other paper not otherwise provided for."

This was an action to recover duties alleged to have been exacted in excess of law upon an importation of tissue paper. Judgment for defendant. Plaintiffs sued out this writ of error. The case is stated in the opinion.

Page 127 U. S. 114