Robertson v. Glendenning - 132 U.S. 158 (1889)
U.S. Supreme Court
Robertson v. Glendenning, 132 U.S. 158 (1889)
Robertson v. Glendenning
Argued November 4, 1889
Decided November 18, 1889
132 U.S. 158
When an article is designated in a tariff act by a specific name, and a duty imposed upon it by such name, general terms in a later part of the same act, although sufficiently broad to comprehend such article, are not applicable to it.
Under the Act of March 3, 1883, 22 Stat. 489, embroidered linen handkerchiefs are subject to a duty of thirty-five percent ad valorem as "handkerchiefs," and not to thirty percent ad valorem as "embroideries."
This was an action to recover duties alleged to have been illegally exacted. Judgment for plaintiff, to which defendant sued out this writ of error. The case is stated in the opinion.