Liebenroth v. Robertson - 144 U.S. 35 (1892)
U.S. Supreme Court
Liebenroth v. Robertson, 144 U.S. 35 (1892)
Liebenroth v. Robertson
Argued March 2, 1892
Decided March 14, 1892
144 U.S. 35
Photographic albums, made of paper, leather, metal clasps and plated clasps, imported in April, May and June, 1885, the paper being worth more than all the rest of the materials put together, were not liable to a duty of 30 percent ad valorem, as "manufactures and articles of leather," under Schedule N of the Act of March 3, 1883, c. 121, 22 Stat. 513, but were liable to a duty of only 15 percent ad valorem, under Schedule M of that act, 22 Stat. 510, as a manufacture of paper, or of which paper was "a component material, not specially enumerated or provided for" in that act.
Under § 6 of that act, (p. 491), title 33 of the Revised Statutes was abrogated after July 1, 1883, and § 2499 in that title was made to read so that
"on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which the component material of chief value may be chargeable,"
instead of reading that "on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable," and that new provision was applicable to this case, although the new § 2499 also provided that "if two or more rates of duty should be applicable to any imported article, it shall be classified for duty under the highest of such rates."
This last provision was not properly applicable, under § 2499, to an article "manufactured from two or more materials," and it had sufficient scope if applied to articles not manufactured from two or more materials, but still prima facie subject to "two or more rates of duty."
The case is stated in the opinion.