Movius v. Arthur

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

This is an action by Joseph Movius, surviving partner of the firm of F. Wigand & Co., to recover $172.39 being the amount of certain import duties alleged to have been unlawfully demanded and collected from them by the defendant in error, as the collector of the port of New York.

Between Aug. 1 and Dec. 31, 1872, Wigand & Co. imported from foreign countries into the port of New York, and duly entered at that custom-house, several invoices of 'varnished calf-skins,' and a further invoice of goods, designated therein as 'varnished cow-skins.'

The collector of customs, under the classification of 'patent, japanned, or enamelled leather or skins of all kinds,' in the acts of March 2, 1861, sect. 22, and July 14, 1862, sect. 13, imposed and collected on all the said goods a duty at thirty-five per cent, granting thereon the reduction of ten per cent, provided by sect. 2 of the act of June 6, 1872, for 'leather not otherwise herein provided for.' Wigand & Co., claiming that the goods were dutiable at twenty per cent only under the provisions of sect. 1 of the act of June 6, 1872, for 'upper leather of all other kinds, and dressed and furnished skins of all kinds not herein otherwise provided for,' duly protested, and appealed to the Secretary of the Treasury, who sustained the decision of the collector. This action was then brought.

The court below found for the collector, whereupon the case was removed here.

Mr. Edward Hartley for the plaintiff in error.

The Solicitor-General, contra.

MR. JUSTICE HUNT delivered the opinion of the court.