George Shiras, Jr.

“ There is no appearent reason why congress might not have thought fit to classify combing wools under the same head with all hair of the alpaca, goat, and other like animals. Such is the natural meaning of the language used, and no necessity is shown why it should be departed from. ”

“ This was an action brought in the circuit court of the United States for the Eastern district of Pennsylvania by the firm of John & James Dobson against the collector of customs, to recover an alleged excess of tariff duties paid under protest. ”

“ The schedule further provides that wools of the first class shall pay a duty of 10 cents per pound; wools of the second class, and 'all hair of the alpaca, goat, and other like animals,' 10 cents per pound; wools of the third class, 2 1/2 cents per pound. ”