Samuel Blatchford

“ The question is as to whether the proper rate of duty on the goods was 30 per cent. ad valorem, or only 15 per cent. ad valorem and was dutiable at 30 per cent. Paper was a component part or material of the article, and was dutiable at 15 per cent. On the view that both of those two rates of duty were applicable to the article, and that there was a provision in section 2499, as enacted by the act of March 3, 1883, that in such case the article should be classified for duty under the highest of the two rates, that is, in this case, 30 per cent., that rate of duty was assessed. ”

“ This is an action at law, brought in the superior court of the city of New York by Adolph Liebenroth, Iwan Von Auw, William Graham, and Herman Schliecher, composing the firm of Liebenroth, Von Auw & Co., against William H. Robertson, collector of the port of New York, to recover the sum of $552.55, as an alleged excess of duties exacted by the defendant on importations into the port of New York of photographic albums, in April, May, and June, 1885, the duties assessed having been paid, protests duly filed, and appeals taken to the secretary of the treasury. ”

“ Maxwell, 16 How. 150, and Fisk v. Arthur, 103 U.S. 431, and holding that there was nothing in its decision inconsistent with the decisions in Stuart v. Maxwell, 16 How. 150, and in Arthur v. Fox, 108 U.S. 125, 2 Sup. Ct. Rep. 371. ”