Earnshaw v. Cadwalader
145 U.S. 247 (1892)

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U.S. Supreme Court

Earnshaw v. Cadwalader, 145 U.S. 247 (1892)

Earnshaw v. Cadwalader

No. 348

Argued April 29, 1892

Decided May 16, 1892

145 U.S. 247

Syllabus

Under schedule C of § 2502 of the Revised Statutes, as enacted by § 6 of the Act of March 3, 1883, c. 121, 22 Stat. 497, iron ore was charged with a duty of 75 cents per ton, and that duty was assessable on the number of pounds of iron ore reported by the United States weigher, and not on the ore after the moisture was dried out of it.

This is an action brought in January, 1888, in the Circuit Court of the United States for the Eastern District of Pennsylvania, by John W. S. Earnshaw against John Cadwalader, Collector of Customs for the District of Philadelphia, to recover $71.61, as an alleged excess of duties exacted by the collector on three importations of iron ore, made in February and April, 1887, by the plaintiff, into the port of Philadelphia, from Porman, Spain. The case was tried before a jury in October, 1888, who rendered a verdict for the defendant, and he had a judgment, to review which the plaintiff has brought a writ of error.

The iron ore was dutiable under Schedule C of § 2502 of the Revised Statutes, as enacted by § 6 of the Act of March 3, 1883, c. 121, 22 Stat. 497, under the provision imposing a duty as follows: "Iron ore, including manganiferous iron ore, also the dross or residuum from burnt pyrites, seventy-five cents per ton." The plaintiff seasonably paid, protested, appealed, and brought suit. The form of his protest as to each of the three importations was the same. The collector imposed a duty of 75 cents per ton on the number of pounds of iron ore reported by the United States weigher. The protest stated that the importer claimed that the collector erred in exacting duty on the full weight reported by the weigher, and that the importer paid the same under protest,

"because the importation is dutiable as merchandise which is described as 'iron ore' in Act of

Page 145 U. S. 248

March 3, 1883, c. 121, sec. 6, Schedule C, and 'iron ore' was and is understood among dealers in and consumers of such iron ore in this country to refer, and did refer, to iron ore in the condition of dryness in which it is sold in trade, which condition of dryness is usually ascertained in trade by subjecting the iron ore to a temperature of 212

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