Samuel Blatchford

“ The petition avers that the cotton ties, composed of the strips and buckles, 'constitute a manufacture of iron for a special and important purpose.' It is to be assumed that this fact was proved under the general issue pleaded. ”

“ The verdict distinctly finds that the articles were 'cotton ties,' which is to be taken as a finding that the articles were not 'band iron.' Not being 'band iron,' they could not, under the issues tried, have been other than 'manufactures of iron not otherwise provided for.' The substance of the whole charge was, that if the jury found that the articles were 'band iron,' the correct duty had been imposed and the plaintiffs could not recover. The strips not being band iron, and the buckles, certainly, not being band iron, the proper duty was 35 per cent. ad valorem. ”