A. J. Woodruff & Co. v. United States

U.S. Circuit Court for the District of Southern New York

A. J. Woodruff & Co. v. United States

138 F. 946, 1905 U.S. App. LEXIS 4647

CourtU.S. Circuit Court for the District of Southern New York

DecidedFebruary 15, 1905

DocketNos. 3,462, 3,463

StatusPublished

This text of 138 F. 946 (A. J. Woodruff & Co. v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

A. J. Woodruff & Co. v. United States, 138 F. 946, 1905 U.S. App. LEXIS 4647 (circtsdny 1905).

Pincite

Opinion

WHEELER, District Judge.

These are surgical needles, and have been assessed as needles not otherwise provided for, under paragraph 165 of act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 165 [U. S. Comp. St. 1901, p. 1643], against a protest that they are free as “hand sewing” needles under paragraph 620 of the Act of 1897, c. 11, § 2, Free List, 30 Stat. 199 [U. S. Comp. St. 1901, p. 1685]. No testimony has been taken and there is nothing by which to change the classification. Hand sewing needles would seem to be such as are used by persons generally who use needles, and not such as are used only by professional persons in surgical operations to which they are specially adapted.

Decision affirmed.

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WHEELER, District Judge.

These are surgical needles, and have been assessed as needles not otherwise provided for, under paragraph 165 of act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 165 [U. S. Comp. St. 1901, p. 1643], against a protest that they are free as “hand sewing” needles under paragraph 620 of the Act of 1897, c. 11, § 2, Free List, 30 Stat. 199 [U. S. Comp. St. 1901, p. 1685]. No testimony has been taken and there is nothing by which to change the classification. Hand sewing needles would seem to be such as are used by persons generally who use needles, and not such as are used only by professional persons in surgical operations to which they are specially adapted.

Decision affirmed.

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Bluebook (online)

138 F. 946, 1905 U.S. App. LEXIS 4647, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-j-woodruff-co-v-united-states-circtsdny-1905.