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United States Supreme Court

96 U.S. 125

Arthur  v.  Stephant

ERROR to the Circuit Court of the United States for the Southern District of New York.

This was an action by A. Stephani & Co., to recover an alleged excess of duty paid upon certain chocolate imported by them from Liverpool, in 1873, and upon which the collector of the port of New York, holding it to be 'confectionery,' exacted a duty of fifty cents per pound ad valorem, under the first section of the act of June 30, 1864 (13 Stat. 202). The importers claimed it to be dutiable as 'chocolate,' under the first section of the act of June 6, 1872 (17 id. 231), which imposes a duty of five cents per pound.

The case was tried by the court below, without the intervention of a jury; and, by an agreed statement of facts, it was admitted that the chocolate was in boxes containing thirty-six little bricks, done up in separate papers, each box weighing about half a pound; and that the chocolate, being such as is ordinarily sold by confectioners as confectionery, and by the box or package, was valued at over thirty cents per pound. It was also admitted that chocolate comes in other forms.

Judgment having been rendered in favor of the plaintiffs, the collector brought the case here.

Mr. Assistant-Attorney-General Smith for the plaintiff in error.

Mr. Edward Hartley, contra.

MR. JUSTICE HUNT delivered the opinion of the court.

NotesEdit

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).