Marshall Field & Co. v. Clark

The Tariff Act of 1890 allowed the free introduction of sugar, molasses, coffee, tea, and hides from other countries into the United States. However, Congress foresaw that some countries that produced and exported those goods might impose duties on United States products being imported into their own countries. Consequently, Congress included a provision in the act stating that whenever the president determined that such a country was imposing duties on United States products in a reciprocally unequal and unreasonable manner, the president had a duty to issue a proclamation suspending the act’s provisions allowing the free introduction of goods from that country. The suspension was to last as long as the president deemed just, and during that period duties were to be levied upon products produced in or exported from the relevant country. The act specified the applicable rates. When Marshall Field & Co. and two other companies (collectively, the importers) (plaintiffs) imported certain fabrics into the United States, duties were assessed on the imports because free introduction had been suspended. The importers separately challenged the assessment of duties, arguing that the Tariff Act unconstitutionally delegated legislative authority to the president. In each case, the Board of General Appraisers and the circuit court disagreed, affirming the assessment of duties as proper. The United States Supreme Court granted review.