Duties were assessed and collected under the rates in the Tariff Act of October 1, 1890, on woollen dress goods, woollen wearing apparel, and silk embroideries imported by Marshall Field & Co., on silk and cotton laces imported by Boyd, Sutton & Co., and on colored cotton cloths imported by Herman, Sternbach & Co.
The importers each protested the assessments on the ground that the act was not a law of the United States. Appeals were taken to the Board of General Appraisers under the Customs Administrative Act of June 10, 1890, which affirmed the collectors' decisions in each case. The Circuit Courts of the United States in the respective districts affirmed the board's judgments, after which the cases were brought to the Supreme Court for review.
The original enrolled act, designated H.R. 9416 on its face, was received at the Department of State on October 1, 1890. It bore the signatures of Thomas B. Reed as Speaker of the House of Representatives and Levi P. Morton as Vice-President and President of the Senate, together with the endorsement "Approved October 1st, 1890. BENJ. HARRISON" and a certificate by Clerk Edw. McPherson that the act originated in the House. The Secretary of State furnished a correct copy to the Congressional Printer, and the act appeared in the published volume of statutes.
The importers alleged that the enrolled act omitted a section that had been part of the bill as finally passed. That omitted section, numbered 30, provided for a drawback or rebate on original factory packages of smoking and manufactured tobacco and snuff held by manufacturers or dealers at the time the tax reduction took effect, required claims to be presented within sixty days, authorized payment in stamps, set a five-dollar minimum, and appropriated funds for the rebates. The importers contended that congressional journals, committee reports, conference reports, and other documents printed by authority of Congress demonstrated the omission.
The act contained additional provisions that formed part of the importers' challenges. Section 3 authorized the President, on and after January 1, 1892, to suspend by proclamation the free introduction of sugars, molasses, coffee, tea, and hides from any producing country that imposed duties or exactions on United States agricultural or other products deemed reciprocally unequal and unreasonable, and to impose specified duties during the suspension. Paragraph 231 of Schedule E directed that, from July 1, 1891, until July 1, 1905, bounties of two cents per pound on sugar testing not less than ninety degrees and one and three-fourths cents per pound on sugar testing between eighty and ninety degrees be paid from the Treasury to producers of qualifying domestic sugar, subject to rules prescribed by the Commissioner of Internal Revenue.