Powers v. Comly
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101 U.S. 789 (1879)
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U.S. Supreme Court
Powers v. Comly, 101 U.S. 789 (1879)
Powers v. Comly
101 U.S. 789
1. Opium, the product of Persia, imported to the United States from a country west of the Cape of Good Hope, is subject to the additional duty of ten percent ad valorem imposed by the third section of the Act of June 6, 1872. 17 Stat. 232; Rev.Stat., sec. 2601.
2. That act is not in conflict with the treaty between the United States and Persia. 11 Stat. 709.
This suit was brought by Powers & Weightman, of Philadelphia, against the collector of that port to recover the additional duty of ten percent ad valorem, exacted by him under the third
section of the Act of June 6, 1872, 17 Stat. 232; Rev.Stat., sec. 2501, upon certain opium imported by them in 1874 from Liverpool, it having previously been exported from Persia to England by way of the Isthmus of Suez and the Mediterranean. That section is as follows:
"That on and after the first day of October next there shall be collected and paid on all goods, wares, and merchandise of the growth or produce of countries east of the Cape of Good Hope (except wool, raw cotton, and raw silk as reeled from the cocoon, or not further advanced than tram, thrown, or organzine), when imported from places west of the Cape of Good Hope, a duty of ten percent ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production."
Judgment was rendered for the defendant. The plaintiffs sued out this writ.