Arthur v. Rheims

ERROR to the Circuit Court of the United States for the Southern District of New York.

In 1874, Rheims, the plaintiff below, imported into the port of New York a quantity of artificial flowers, composed of iron, paper, wire, and cotton, and on which Arthur, the collector, imposed, under the twelfth section of the act of June 30, 1864 (13 Stat. 213), a duty of fifty per cent ad valorem.

Rheims claimed that, under the second section of the act of June 6, 1872 (17 Stat. 231), the merchandise was liable only to ninety per cent of the duty imposed by the act of June 30, 1864; but having, under protest, paid the duty imposed by the collector, brought this suit to recover the excess.

Under the instructions of the court below, the jury found that the importer was entitled to the deduction. From the judgment rendered upon the verdict, this writ of error is brought.

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

Mr. Stephen G. Clarke, contra.

MR. JUSTICE HUNT delivered the opinion of the court.