United States Supreme Court Cases & Opinions

U.S. Supreme Court

Maillard v. Lawrence, 57 U.S. 16 How. 251 251 (1853)

Maillard v. Lawrence

57 U.S. (16 How.) 251

Syllabus

By the Tariff Act of 1846, a duty of thirty percent ad valorem is imposed upon articles included within schedule C, amongst which are

"clothing ready made and wearing apparel of every description, of whatever material composed, made up, or manufactured, wholly or in part by the tailor, sempstress, or manufacturer."

By schedule D, a duty of twenty-five percent only is imposed on manufactures of silk, or of which silk shall be a component material, not otherwise provided for; manufactures of worsted, or of which worsted is a component material not otherwise provided for.

Shawls, whether worsted shawls, worsted and cotton shawls, silk and worsted shawls, barage shawls, merino shawls, silk shawls, worsted scarfs, silk scarfs, and mouseline de laine shawls, are wearing apparel, and therefore subject to a duty of thirty percent under schedule C.

The popular or received import of words furnishes the general rule for the interpretation of public laws as well as of private and social transactions.

It was an action brought by the plaintiffs in error against Lawrence, the collector of the port of New York, for a return of duties alleged to have been improperly exacted upon certain importations of shawls.

The circumstances of the case and the various prayers to the circuit court, both on behalf of the plaintiffs and defendant, are fully stated in the opinion of the Court.

Page 57 U. S. 256