MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
This is a suit to recover back duties paid under protest. The goods imported were manufactured shirtings, not made up, composed of linen and cotton; the cotton being the material of chief value and largely predominating. There were more than two hundred threads to the square inch, counting the warp and filling.
The act of March 2, 1861, c. 68, sect. 22 (12 Stat. 192), provided for a duty of thirty...
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