United States Supreme Court Cases & Opinions

U.S. Supreme Court

Benziger v. Robertson, 122 U.S. 211 (1887)

Benziger v. Robertson

Argued May 2, 1887

Decided May 27, 1887

122 U.S. 211

Syllabus

Rosaries composed of beads of glass, wood, steel, bone, ivory, silver, or mother-of-pearl, each rosary having a chain and cross of metal, were, under the Revised Statutes, dutiable at 50 percent ad valorem under the head of "beads and bead ornaments" in Schedule M of § 2504, 2d ed., p. 473; the duty on manufactures of the articles of which the beads were composed, and on manufactures of the metal of the chain and cross, being less than 50 percent ad valorem, and § 2499 requiring that

"On all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable,"

and rosaries not being an enumerated article.

This was an action at law to recover back duties alleged to have been illegally exacted. Judgment for defendant. Plaintiff sued out this writ of error. The case is stated in the opinion of the Court.