Page:Federal Reporter, 1st Series, Volume 7.djvu/592

 680 FEDERAL REPORTER. « �web, upon wWch the oollector assessed and exaoted a cus- toms duty of 50 cents a pound and 60 per cent, ad valo- rem. The plaintiffs insisted that the goods were only sub- ject to a duty of 36 per cent., and duly protested against the exaction of a higher rate. The merchandise is webbing made of India rubber, wool, and cotton. It is known as "wool elastic webbing," as distinguished from "union elastic webbing," made of India rubl?er, silk, and cotton, and "cotton elastic webbing," made of India rubber and cotton. It is used for gores, or gussets, in the manufacture of congress boots, and without the India rubber would not be adapted for-such use. W'ebbing is first mentioned in the tariff act of 1842, § 5, (cl, 10, 5 St. 556 :) "On India-rubher oil cloth, webbing, shoes, braces or suspenders, or other fabrics or manufactured articles composed whoily or in part of India rubber, 30 per centum ad valorem." This classification bas continued ever eince, and the duty has been increased but 5 per cent. The supreme court decided, in Arthur v. Davies, 96 U. S. 135, that suspenders or braces composed in part of India rubber were taxable by their name, and not by reference to any other articles of which they might be composed. �In Faxon v. Rmseil, in a very brief opinion, which is not reported, but a copy of which is contained in treasury circu- lar No. 3,970, they applied the foregoing decision to the case of webbing. In those cases the contest was between "braces" or "webbing," and undesignated articles. In this case web- bing is mentioned by name in the one clause, and webbings in the other, of section 2504, Eev. St., relied on by the parties respectively. �Eev. St. § 2504, Sched. M, p. 477, (2d Ed.,) re-enacts the act of 1842, or its successors, as follows : "India-rubber articles, composed of. — Braces, suspenders, webbing, or other fabrics, composed wholly or in part of India rubber, not other- wise provided for," to a duty of 35 per cent. This is the clause cited by the plaintiffs. "Webbing is named in two othei clauses of the same section, which are admitted to be inap- plicable. These are as follows, (sched. Il, p. 469:) "Bilks ��� �