United States Supreme Court Cases & Opinions

U.S. Supreme Court

Smith v. Field, 105 U.S. 52 (1881)

Smith v. Field

105 U.S. 52

Syllabus

A imported goods invoiced as "white linen torchon laces and insertings," which, as "thread lace and insertings," were, he claimed, subject to a duty of thirty percent ad valorem under schedule C of sec. 2504 Rev.Stat. He paid, under protest, forty percent, the duty prescribed by that schedule on manufactures of which flax is "the component material of chief value not otherwise provided for," and he brought suit against the collector. The court instructed the jury to determine from the evidence whether the goods were "thread lace" such are the schedule describes, and if they were not to find for the defendant. The jury found for A. Held that the instruction was correct.

The facts are stated in the opinion of the Court.