Case regarding a dutiable value

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Arthur v.Dodge

OCTOBER TERM, 1879.

1. Between Aug. 28 and Oct. 18, 1874, A. imported into the port of New York certain articles known as "tin in plates," "terne plates," and "tagger's tin," upon which the collector imposed a duty of fifteen per cent ad valorem. Held, that, under sects. 2503 and 2504 of the Revised Statutes, said articles were dutiable at only ninety per cent of that rate. 2. Davies v. Arthur ( 96 U.S. 148) and United States v. Bowen (100 id.