Beard v. Nichols, 120 U.S. 260 (1887)
U.S. Supreme CourtBeard v. Nichols, 120 U.S. 260 (1887)
Beard v. Nichols
Argued December 22, 1886
Decided January 21, 1887
120 U.S. 260
Webbing made of India rubber, wool, and cotton, and known as "wool elastic webbing," is not dutiable as webbing made of wool, or of which wool is a component material at fifty cents per pound and in addition thereto fifty percent ad valorem, but as webbing composed wholly or in part of India rubber at thirty-five percent ad valorem.
This was an action at law to recover back duties alleged to have been illegally exacted. Judgment for plaintiff, to review which defendant sued out this writ of error. The case is stated in the opinion of the Court.