United States Supreme Court Cases & Opinions

U.S. Supreme Court

Arthur's Executors v. Vietor, 127 U.S. 572 (1888)

Arthur's Executors v. Vietor

No. 268

Argued May 2, 3, 1888

Decided May 14, 1888

127 U.S. 572

ERROR TO THE CIRCUIT COURT OF THE UNITED

STATES FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Hosiery, composed of wool and cotton, was imported in 1873. The collector assessed the duties at 35 percent ad valorem, and 50 cents a pound, less ten percent, under § 2 of the Act of March 2d, 1867, c.

Page 127 U. S. 573

197, 14 Stat. 561, as manufactures made in part of wool "not herein otherwise provided for." The importer claimed that the goods were dutiable under § 22 of the Act of March 2, 1861, c. 68, 12 Stat. 191, and § 13 of the Act of July 14, 1862, c. 163, 12 Stat. 556, as stockings made on frames, worn by men, women, and children at 35 percent ad valorem, less ten percent. In a suit to recover back the excess of duties, the court directed a verdict for the importer. Held that this was error because the hosiery was not otherwise provided for in the act of 1867, and was a manufacture made in part of wool.

The case of Vietor v. Arthur, 104 U. S. 498, commented on and explained and distinguished.