Seeberger v. Schlesinger - 152 U.S. 581 (1894)
U.S. Supreme Court
Seeberger v. Schlesinger, 152 U.S. 581 (1894)
Seeberger v. Schlesinger
Argued and submitted March 13, 1894
Decided April 9, 1894
152 U.S. 581
Chinese goat skins, tanned with the hair on, so that the skin is soft and pliant, should not be classified for the assessment of customs duties as "rugs" under the Act of March 3, 1883, c. 121, 22 Stat. 488.
The commercial designation of an imported article is not a matter of which courts can take judicial notice, but is a fact to be proved by evidence.
When the court below makes special findings, no exception is necessary to raise the question whether the facts support the judgment.
Shell-covered opera glasses, composed of shell, metal, and glass, imported under the Tariff Act of March 3, 1883, c. 121, were subject to be classed as manufactures composed in part of metal under Schedule C, and were dutiable at 45 per cent.
This was an action by the firm of Schlesinger & Mayer against the collector of the port of Chicago to recover duties paid upon certain importations of Chinese goat skins and pearl opera glasses, entered for consumption at the customhouse at Chicago.
The case was tried by the court, without a jury. The court made a special finding of facts and awarded the plaintiff judgment for $113.60 for excess duties upon the goat skins, and $6.60 upon the opera glasses.
Defendant sued out a writ of error from this Court.