Mason v. Robertson - 139 U.S. 624 (1891)


U.S. Supreme Court

Mason v. Robertson, 139 U.S. 624 (1891)

Mason v. Robertson

No. 277

Argued April 1, 1891

Decided April 13, 1891

139 U.S. 624

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Under the Act of March 3, 1883, c. 121, § 6, bichromate of soda is subject to the duty of twenty-five percent ad valorem, imposed by Schedule A upon "all chemical compounds and salts, by whatever name known," and is not subject, by virtue of the similitude clause, to the duty of three cents per pound imposed by that schedule on bichromate of potash.

Page 139 U. S. 625

This was an action by importers against a former collector of the port of New York to recover back duties of three cents a pound, exacted by the defendant in 1885, and paid by the plaintiffs under protest, on thirty casks of bichromate of soda, weighing 17,227 pounds, and valued at 3,325 marks.



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