United States Supreme Court Cases & Opinions

U.S. Supreme Court

Arthur v. Davies, 96 U.S. 135 (1877)

Arthur v. Davies

96 U.S. 135

Syllabus

1. The duty on braces and suspenders is, eo nomine, fixed by the twenty-second section of the Act of March 2, 1861, 12 Stat. 191, and the thirteenth section of the Act of July 14, 1862, id., 656.

2. Merchandise technically and commercially known as braces and suspenders is subject to the duty imposed upon them, although it would otherwise fall under the general designation applicable to other articles.

In 1873, Davies & Co. imported into the port of New York certain merchandise, on which the collector imposed and collected a duty of fifty percent, under the eighth section of the Act of July 14, 1862, 12 Stat. 552. The importers insisted that they were liable only to a duty of thirty-five percent, under the twenty-second section of the Act of March 2, 1861, id., 191, and the thirteenth section of the Act of July 14, 1862, id. 556.

A reduction, under the Act of June 6, 1872, 17 id. 231, was allowed.

It was admitted at the trial of the suit brought by Davies & Co. against the collector that the goods were:

1. Suspenders or braces manufactured of rubber, cotton, and silk; cotton being the component material of chief value.

2. Suspenders or braces manufactured of rubber, cotton, and silk; cotton being the component material of chief value, and the silk, being a few threads, only used for purposes of ornamentation.

It also appeared that they were commercially known as suspenders or braces, and that these terms are synonymous.

Judgment having been rendered for the plaintiffs, the collector sued out this writ of error.

Page 96 U. S. 136