Seeberger v. Farwell - 139 U.S. 608 (1891)
U.S. Supreme Court
Seeberger v. Farwell, 139 U.S. 608 (1891)
Seeberger v. Farwell
Argued March 30-31, 1891
Decided April 13, 1891
139 U.S. 608
ERROR TO THE CIRCUIT COURT OF THE UNITED
STATES FOR THE NORTHERN DISTRICT OF ILLINOIS
Under Schedule K of § 2502 of the Revised Statutes, as enacted by § 6 of the Act of March 3, 1883, c. 121, 22 Stat. 509, women's and children's dress goods, composed of wool and cotton, valued at less than 20 cents per square yard, and weighing less than 4 ounces to the square yard, the cotton being carded in with the wool from which the yarn composing the warp was spun, there being 94 percent of wool and 6 percent of cotton, the cotton being put in to secure a lower classification for duty, and an ordinary examiner not being able to detect the cotton without a careful examination, and there being no threads or yarns made wholly of cotton or other material than wool, are dutiable at 5 cents per square yard and 35 percent ad valorem, and not at 9 cents per square yard and 40 percent ad valorem.
MR. JUSTICE BLATCHFORD delivered the opinion of the Court.