United States Supreme Court Cases & Opinions

U.S. Supreme Court

Kohlsaat v. Murphy, 96 U.S. 153 (1877)

Kohlsaat v. Murphy

96 U.S. 153

Syllabus

1. The joint resolution of March 2, 1867, 14 Stat. 571, repealing that portion of the fifth section of the Act approved June 30, 1804, 13 id. 208, which subjected to a duty of ten percent ad valorem

"lastings, mohair cloth, silk, twist, or other manufacture of cloth, woven or made in patterns of such size, shape, and form, or cut in such manner, as to be fit for shoes, slippers, boots, bootees, gaiters, and buttons exclusively, not combined with india rubber,"

did not revive the provision in the twenty-third section of the Act of March 2, 1861, 12 id. 195, which placed such articles on the free list.

2. Patterns imported in 1870, made of cotton canvas cut into strips of the size and shape for slippers, more or less embroidered with worsted and silk, were dutiable under the last paragraph of the sixth section of the Act of June 30, 1864, 13 Stat. 209, which imposes a duty of thirty-five percent ad valorem on "manufactures of cotton not otherwise provided for."

The facts are stated in the opinion of the Court.

Page 96 U. S. 154