Source: https://supreme.justia.com/cases/federal/us/127/572/
Timestamp: 2019-04-25 10:35:26+00:00

Document:
Hosiery, composed of wool and cotton, was imported in 1873. The collector assessed the duties at 35 percent ad valorem, and 50 cents a pound, less ten percent, under § 2 of the Act of March 2d, 1867, c.
197, 14 Stat. 561, as manufactures made in part of wool "not herein otherwise provided for." The importer claimed that the goods were dutiable under § 22 of the Act of March 2, 1861, c. 68, 12 Stat. 191, and § 13 of the Act of July 14, 1862, c. 163, 12 Stat. 556, as stockings made on frames, worn by men, women, and children at 35 percent ad valorem, less ten percent. In a suit to recover back the excess of duties, the court directed a verdict for the importer. Held that this was error because the hosiery was not otherwise provided for in the act of 1867, and was a manufacture made in part of wool.
The case of Vietor v. Arthur, 104 U. S. 498, commented on and explained and distinguished.
This action was commenced by the defendants in error as plaintiffs in the court below to recover an excess of duties alleged to have been paid under protest on an importation of hosiery into the port of New York. Trial and verdict for the plaintiffs under direction of the court, and judgment on the verdict. The defendant sued out this writ of error. The case is stated in the opinion.
This is an action at law commenced in the Superior Court of the City of New York by Frederick Vietor, George F. Vietor, Carl Vietor, Thomas Vietor, Jr., and Fritz Achelis against Chester A. Arthur, collector of the port of New York, to recover an alleged excess of duties paid under protest on goods entered at the customhouse in New York from April, 1873, to November, 1873, prior to the enactment of the Revised Statutes.
otherwise provided for, is only liable to duty under the 22d section of the Tariff Act of March 2, 1861, and the 13th section of the Tariff Act of July 16, 1862, at the rate of 35 percentum ad valorem, less ten percent under the second section of the Act of June 6, 1872, as manufactures wholly or in part of wool or hair of the alpaca, goat, or other like animal."
All of the goods involved contained from 10 to 20 percent of either wool or worsted, the other component material being cotton. The wool or worsted formed an appreciable portion of the value of the goods. There is nothing in the case to show the value of or the amount of duties assessed on the wool and cotton goods, as distinguished from the worsted and cotton goods.
"caps, gloves, leggins, mitts, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women, or children, and not otherwise provided for,"
"caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women, and children, and not otherwise provided for,"
or in part of wool or hair of the alpaca, and other like animals except as hereinafter provided."
"On woolen cloths, woolen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not herein otherwise provided for, fifty cents per pound, and, in addition thereto, thirty-five percentum ad valorem. On flannels, blankets, hats of wool, knit goods, balmorals, woolen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat, or other like animals, except such as are composed in part of wool, not otherwise provided for, valued at not exceeding forty cents per pound, twenty cents per pound; valued at above forty cents per pound, and not exceeding sixty cents per pound, thirty cents per pound; valued at above sixty cents per pound, and not exceeding eighty cents per pound, forty cents per pound; valued at above eighty cents per pound, fifty cents per pound; and, in addition thereto, upon all the above-named articles, thirty-five percentum ad valorem."
of the manufacture on a frame of a fabric consisting of a single thread is the production of a textile fabric composed of a series of connecting loops which are alike in each case, yet the processes by which they are produced are dissimilar; that the result of the process of manufacturing upon frames and knitting by hand is the same, although the two processes are dissimilar; also that there are no textile fabrics made on frames which are known in trade and commerce except fabrics composed of cotton, wool or worsted, silk, linen, or a mixture of these materials. Both parties then rested.
The plaintiffs then moved the court to direct the jury to find a verdict in their favor, which motion was granted. To such ruling the defendant excepted. The jury found a verdict for the plaintiffs. The amount was, by agreement of the parties, adjusted at the customhouse and a judgment was entered for the plaintiffs, including costs, for $1,897.96, to review which the defendant has brought a writ of error.
"On woolen cloths, woolen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not herein otherwise provided for, fifty cents per pound, and, in addition thereto, thirty-five percentum ad valorem."
This clause clearly covers stockings, such as some of those in the present case, composed of wool and cotton because they were made in part of wool.
"women's and children's dress goods and real or imitation Italian cloths, composed wholly or in part of wool; . . . clothing ready made, and wearing apparel of every description, and balmoral skirts and skirting, and goods of similar description or used for like purposes, composed wholly or in part of wool; . . . webbings, beltings,"
etc., made of wool, or of which wool is a component material, and carpets of various kinds and carpetings of wool.
The clause of § 2 of the act of 1867, above quoted, which covers "knit goods," expressly excepts "such as are composed in part of wool," and the clause relating to duties on "wearing apparel of every description, . . . composed wholly or in part of wool," made up or manufactured wholly or in part by the manufacturer, expressly excepts "knit goods." It is stated in the bill of exceptions that the stockings in question were made on frames, and that all fabrics made on frames are knit goods.
and worsted, cotton being the material of chief value, and they were intended to be worn by men, women, and children, and were made on frames, and were also knit goods. The collector had exacted upon them a duty at the rate of 90 percent of 50 cents a pound and 35 percent ad valorem, as knit goods, under Schedule L of § 2504 of the Revised Statutes. The importer claimed that they were dutiable as stockings made on frames, worn by men, women, or children, under Schedule M of the same section. Judgment having been entered for the defendant, this Court reversed it on the ground that as between the descriptions in the two schedules in the same section of the Revised Statutes, the goods must be considered as having been provided for under the designation of stockings made on frames, worn by men, women, or children, in Schedule M, and as not being liable to the higher duty prescribed by Schedule L because, although Schedule L was broad enough to comprehend them, yet, as Schedule M covered them by a specific designation and they had been dutiable as stockings made on frames eo nomine since 1842 and by four different enactments, they fell within Schedule M. That decision does not apply to the present case, for here the only question is whether the stockings, so far as they have wool in them, being manufactures made in part of wool, and dutiable as such by the act of 1867, were otherwise provided for in that act. It is clear that they were not.
The judgment is reversed and the case is remanded to the circuit court with a direction to grant a new trial.

References: § 2
 § 22
 § 13
 v. 
 § 2
 § 2504