Saltonstall v. Wiebusch - 156 U.S. 601 (1895)
U.S. Supreme Court
Saltonstall v. Wiebusch, 156 U.S. 601 (1895)
Saltonstall v. Wiebusch
Argued January 15, 1895
Decided March 4, 1895
156 U.S. 601
Carpenters' pincers, scythes, and grass-hooks, made of forged steel, imported into the United States in March, 1889, were dutiable under the last clause of Schedule C in the Act of March 3, 1883, c. 21, 22 Stat. 488, 500, as "manufactures, articles or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, or any other metal."
This was an action by a corporation known as Wiebusch & Hilger, Limited, against the collector of the port of Boston, to recover an alleged excess of duty imposed upon a certain consignment of carpenters' pincers, scythes, and grass hooks imported from Antwerp in March, 1889.
The collector exacted upon this importation a duty of 45 percent, under the last clause of schedule C of the Tariff Act of 1883, c. 121, 22 Stat. 501, which provides for
"manufactures, articles, or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, . . . or any other metal, and whether wholly or partly manufactured, forty-five percentum ad valorem."
Plaintiff protested against this classification, and in due time brought suit, contending that the articles were dutiable at 2 1/2 cents per pound, under a provision of the same schedule for
"forgings of iron and steel, or forged iron, of whatever shape, or in whatever stage of manufacture, not specially enumerated or provided for in this act. "
Upon trial before a jury, the court directed a verdict for the plaintiff, holding the classification of the collector to have been incorrect, and the defendant sued out this writ of error.