Seeberger v. Hardy
150 U.S. 420 (1893)

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U.S. Supreme Court

Seeberger v. Hardy, 150 U.S. 420 (1893)

Seeberger v. Hardy

Nos. 93, 276

Argued November 21, 1893

Decided December 4, 1893

150 U.S. 420


In estimating the amount of duty to be imposed upon shell opera glasses under the Tariff Act of March 3, 1883, 22 Stat. 488, c. 121, the value of the materials should be taken at the time when they are put together to form the completed glass.

The question whether the opera glasses should be regarded as falling within the description of paragraph 216, as a manufacture composed wholly or in part of metal, is not raised by the record, and, no instruction based upon that interpretation having been asked of the court below, this Court does not find it necessary to express an opinion on the subject.

These were actions against the collector of the port of Chicago to recover duties claimed to have been erroneously assessed upon certain consignments of pearl opera glasses. The facts and the questions of law involved in the two actions were similar except in some unimportant details. The opera glasses consisted of lenses in a metal frame with an outer covering of shell. The question litigated was under which of the three following provisions of the Tariff Act of

Page 150 U. S. 421

1883 were so-called "shell opera glasses

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