Robertson v. Salomon
144 U.S. 603 (1892)

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U.S. Supreme Court

Robertson v. Salomon, 144 U.S. 603 (1892)

Robertson v. Salomon

No. 272

Argued April 4-5, 1892

Decided April 18, 1892

144 U.S. 603

Syllabus

Elastic webbings, used as gorings for shoes, some composed of worsted and India rubber, and the rest of cotton, silk and india rubber, imported in March and June, 1884, were assessed with duties, the former as "gorings" at 30 cents per pound and 50 percent ad valorem under Schedule K of § 2502 of Title 33 of the Revised Statutes, as enacted by § 6 of the Act of March 3, 1883, c. 121, 22 Stat. 509, and the latter at 35 percent ad valorem, as "webbing, composed of cotton, flax or any other materials, not specially enumerated or provided for in this act" under Schedule N of the same section. Id., 514. The importers claimed that they were dutiable at 30 percent ad valorem under said Schedule N, id., 513, as

Page 144 U. S. 604

"India rubber fabrics, composed wholly or in part of India rubber, not specially enumerated or provided for in this act." Held that the assessment of duties, as made, was correct.

"Goring" and "gorings" make their first appearance in the Act of March 3, 1883.

The cases of Davies v. Arthur,96 U. S. 135, and Beard v. Nichols,120 U. S. 260, do not control the present case.

The circuit court erred in not submitting to the jury the question whether the goods were or were not known in this country, in trade and commerce, under the specific name of goring, and in directing a verdict for the plaintiffs.

The case is stated in the opinion.

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