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Badger v. Ranlett, into the port of New Orleans from Liverpool, England, in 1880, certain articles, entered some as 'bundles black iron cotton ties, 30 strips each bundle, and 30 Kennedy buckles;' others as 'bundles blacked iron cotton ties, arrow buckles, No 4, 30 buckles and 30 strips to each bundle, 11 feet;' others as 'bundles blacked iron cotton ties, Kennedy buckles, 30 buckles and 30 strips to each bundle, 11 feet' Having paid under protest the duty exacted by the collector, which was one and a half cents per pound on the weight of the iron strips and the buckles, the importers claiming that the lawful duty was 35 per cent ad valorem, appealed to the secretary of the treasury, who affirmed the decision of the collector This suit was then brought The petition alleges that the imported goods were 'manufactures of iron, viz, certain invoices of black iron cotton ties,' 'in bundles of 30 strips each, cut to the required length of 11 feet, and sundry buckles,' 'being 30 buckles to each bundle of said ties;' that the proper duty was 35 per cent ad valorem, and no more, because the ties, composed of the strips and buckles in said bundles, constituted a manufacture of iron for a special and important purpose, and were 'manufactures of iron not otherwise provided for;' and that, even if the strips of iron were not to be admitted at a duty of 35 per cent ad valorem, the duty on the buckles could not lawfully have exceeded that rate, while that exacted on them amounted to an excess of $750 The whole amount claimed to be recovered back was $3,762 .
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