Meyerheim v. Robinson - 144 U.S. 601 (1892)
U.S. Supreme Court
Meyerheim v. Robinson, 144 U.S. 601 (1892)
Meyerheim v. Robinson
Argued April 5-6, 1892
Decided April 18, 1892
144 U.S. 601
Laces made by machinery out of linen thread were imported in 1881 and 1882, and charged with duty at 40 percent ad valorem, as "manufactures of flax, or of which flax shall be the component material of chief value, not otherwise provided for," under Schedule C of § 2504 of the Revised Statutes (p. 462). The importers claimed that they were chargeable with a duty of only 30 percent ad valorem, as " thread lace," under the same schedule (p. 463). Held that, as the evidence clearly showed that
the goods were invariably bought and sold as "torchons," and not as thread laces, and that thread lace was always hand-made, it was proper to direct a verdict for the defendant in a suit brought by the importer against the collector to recover an alleged excess of duty.
The case is stated in the opinion.