ROBERTSON v. ROSENTHAL

No. 57.

132 U.S. 460 (1889)

ROBERTSON v. ROSENTHAL.

Supreme Court of United States.

Decided December 16, 1889.


Attorney(s) appearing for the Case

Mr. Solicitor General for plaintiff in error.

Mr. Edward Hartley (with whom was Mr. Walter H. Coleman on the brief) for defendants in error.


MR. CHIEF JUSTICE FULLER delivered the opinion of the court.

The articles in question were ordinary headless hair-pins, made of steel wire and iron wire, and the question is whether they were dutiable as "pins, solid-head or other."

By section 13 of the act of July 14, 1862, 12 Stat. 555, 557, c. 163, a duty of five per centum ad valorem, in addition to then existing duties, was levied on many articles, including "pins, solid-head or other," and "manufactures...

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