United States v. Quimby

Supreme Court of the United States
United States v. Quimby, 71 U.S. 408 (1867)
18 L. Ed. 397; 4 Wall. 408; 1866 U.S. LEXIS 889

United States v. Quimby

Opinion

Mr. Justice NELSON

delivered the opinion of the court.

The case falls within the construction of the treaty in the case of the United States v. Hathaway.

The article, we think, is chargeable with a duty of twenty per centum ad valorem, under the twenty-fourth section of the act of March 2d, 1861, which imposes this duty “ on all articles manufactured, in whole or in part,” not otherwise provided for.

The court answer the question, in the certificate of division of opinion,

In the aeeiRMAtive.

Reference

Cited By
5 cases
Status
Published
Syllabus
Split white-ash timber, chiefly designed to be used in the manufacturo of long shovel handles, the growth and product of the Province of Canada, and imported from there into the United States, were not free from duty under the Reciprocity Treaty of 1854; but were chargeable with a duty of 20 per cent, ad valorem, under the twenty-fourth section of the act of March 2d, 1861.