Dwight v. Merritt - 140 U.S. 213 (1891)
U.S. Supreme Court
Dwight v. Merritt, 140 U.S. 213 (1891)
Dwight v. Merritt
Argued April 2, 1891
Decided May 11, 1891
140 U.S. 213
ERROR TO THE CIRCUIT COURT OF THE UNITED
STATES FOR THE SOUTHERN DISTRICT OF NEW YORK
In an action against a collector to recover back an alleged excess of duties imposed upon an importation of iron rails, the duty having been imposed upon them as " iron bars for railroads " under Rev.Stat. § 2504, Schedule E, and the importer claiming that they were subject to duty as "wrought scrap iron" under the same schedule, the burden of proof is on the plaintiff to satisfy the jury that they had been in actual use before exportation, and that fact must be proved in order to recover.
The dutiable classification of articles imported must be ascertained by an examination of them, and not by their description in the invoice.