Peter Vivian Daniel, Binns v. Lawrence — Opinion of the Court
“ That the tumblers of glass in question were 'glass cut,' tumblers of glass punted, tumblers with ornamental figures cut upon them, and not 'glass tumblers, plain, moulded, or pressed, not cut or punted,' cannot be made more lucid by argument than by the testimony given. Importing merchants cannot demolish facts, change the qualities and substance of things, alter the descriptions and meaning of schedules B and C, in the tariff of 1846, nor evade their effect by arbitrary names, which they may think fit to give to things imported by them. ”
