United States v. Riggs
203 U.S. 136 (1906)

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U.S. Supreme Court

United States v. Riggs, 203 U.S. 136 (1906)

United States v. Riggs

No. 167

Argued October 23, 1906

Decided November 12, 1906

203 U.S. 136

Syllabus

Under par. 313, as construed in connection with pars. 306, 307 of the Tariff Act of July 24, 1897, figured cotton cloth is subject not only to the specific duties imposed by par. 313, but also to the ad valorem duty imposed by pars. 306, 307.

The evident purpose of these paragraphs precludes the application of the rule that any doubt as to the construction of a tariff statute should be resolved in favor of the importer.

13 F. 583 reversed.

The facts are stated in the opinion.

Page 203 U. S. 138

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