Elawyers Elawyers
Washington| Change

Arthur v. Zimmerman, 515 (1878)

Court: Supreme Court of the United States Number: 515 Visitors: 9
Judges: Hunt
Filed: Apr. 15, 1878
Latest Update: Feb. 21, 2020
Summary: 96 U.S. 124 (1877) ARTHUR v. ZIMMERMAN. Supreme Court of United States. *125 Mr. Assistant-Attorney-General Smith for the plaintiff in error. Mr. H.E. Davis, Jr., contra. MR. JUSTICE HUNT delivered the opinion of the court. The articles imported by the defendant in error are embraced in the general words of the act of 1864, and, if there were nothing else in the case, would be subject to the duty therein provided. They are, however, commercially known as "hat braids," used exclusively for enamel
More
96 U.S. 124 (1877)

ARTHUR
v.
ZIMMERMAN.

Supreme Court of United States.

*125 Mr. Assistant-Attorney-General Smith for the plaintiff in error.

Mr. H.E. Davis, Jr., contra.

MR. JUSTICE HUNT delivered the opinion of the court.

The articles imported by the defendant in error are embraced in the general words of the act of 1864, and, if there were nothing else in the case, would be subject to the duty therein provided.

They are, however, commercially known as "hat braids," used exclusively for enamelling hats and bonnets. These articles are specifically enumerated in the acts of 1861 and 1862, and are there made subject to a different and a lower duty.

By these acts, and by the Revised Statutes, Congress establishes and recognizes the distinction between "cotton braids" and "other manufactures of cotton not otherwise provided for," and "hat braids." 12 Stat. 178; id. 543, 551; Rev. Stat., sect. 2504.

Under the principles laid down in Arthur v. Morrison, Arthur v. Lahey, and Arthur v. Unkart (supra, pp. 108, 112, 118), the specific designation should prevail; and the judgment in favor of the plaintiff for the excess of duties paid by him was right, and must be affirmed.

Judgment affirmed.

Source:  CourtListener

Can't find what you're looking for?

Post a free question on our public forum.
Ask a Question
Search for lawyers by practice areas.
Find a Lawyer