Mills v. Robertson
Opinion of the Court
(charging jury) : * * * The issue which you are called upon to determine is an issue of fact and involves the single question whether the importations in controversy * * * were, at the date of the tariff act of 1883, articles which were included within the general commercial designation of laces— “cotton laces.” Now, it seems that, by the tariff act of 1883), Congress imposed a duty of -40 per cent, ad valorem upon cotton laces, embroideries, insertings, trimmings, lace window curtains, and some other things; and by the same act imposed a duty of 35 per cent, ad valorem upon certain cords, gimps, galloons, and certain other things, and all manufactures of cotton not specifically enumerated and provided for in this act. It follows that unless the articles in controversy were cotton laces within the meaning of the 40 per cent, provision, they were manufactures not enumerated, and therefore should have been subjected to a duty of 35 per cent, ad valorem instead of 40 per cent, the amount of duty which was exacted.
Now, you have heard the testimony of a large number of witnesses, and the question to be solved by the assistance of that testimony 'is simply this: Were the articles in controversy commercially known-in 1883, at the date of this tariff act — generally commercially known —as “cotton laces”? If such articles were so known, and fall within that general designation, then the defendant is entitled to a verdict. If they do not, then the plaintiff is entitled to a verdict.
Now, before I take up the question in any detail it is my duty to instruct you that the law presumes that the defendant here, the collector of the port, has properly performed his official duty, and that lie has subjected the importations to the duties to which they were liable by law; and consequently it is incumbent upon the plaintiffs to establish to your satisfaction by a fair preponderance of testimony that their contention is right, and" that the collector was wrong. And if, upon the whole case, you find that the testimony is evenly balanced, and you are unable, after an intelligent examination of this testimony, to discover where the balance lies, why, then it will be your duty to find a verdict for the defendant.
Now, gentlemen, are these articles such as were embraced in the term “cotton laces” according to the common understanding of merchants in this country in 1883? That is all the question there is in this case. That they were cotton laces in one sense does not seem to be open to any dispute. They are laces. They are cotton. They are articles made of cotton lace. So in one sense, they are cotton
Case-law data current through December 31, 2025. Source: CourtListener bulk data.