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ARTHUR v. CUMMING ET AL.

Not in source.

91 U.S. 362 (1876)

23 L.Ed. 328

ARTHUR, v. CUMMING ET AL.

Supreme Court of United States.

March 20, 1876.

Attorney(s) appearing for the Case

Mr. Assistant Attorney-General Edwin B. Smith for the plaintiff in error.

Mr. George S. Sedgwick and Mr. Stephen G. Clarke, contra.

MR. JUSTICE SWAYNE delivered the opinion of the court.

The defendants in error were the plaintiffs in the court below. They claim that they were the importers of certain burlaps, upon which the duty chargeable by law was thirty per cent ad valorem; that the collector insisted the goods were "oil-cloth foundations," upon which the duty is forty per cent ad valorem, and compelled them to pay accordingly. They paid under protest, and brought this suit to...

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