Altman Co. v. United States

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

Altman Co. v. United States

99 F. 263, 1900 U.S. App. LEXIS 5016

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

DecidedJanuary 18, 1900

DocketNo. 2,913

StatusPublished

This text of 99 F. 263 (Altman 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

Altman Co. v. United States, 99 F. 263, 1900 U.S. App. LEXIS 5016 (circtsdny 1900).

Pincite

Opinion

WHEELER, District Judge.

These are corsets, of which cotton is the component material of chief value, trimmed at the top with lace. Paragraph 339 of the act of 1897 provides for a duty on “handkerchiefs, napkins, wearing apparel, and other articles made wholly or in part of lace.” They have been assessed as articles made in part of lace, against a claim that they are within “wearing apparel of every description of which cotton is the component material of chief value,” provided for in paragraph 314. The lace is not brought into their structure, and they do not appear to he articles made in any part of lace, although they are to some extent trimmed with lace. Decision reversed.

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WHEELER, District Judge.

These are corsets, of which cotton is the component material of chief value, trimmed at the top with lace. Paragraph 339 of the act of 1897 provides for a duty on “handkerchiefs, napkins, wearing apparel, and other articles made wholly or in part of lace.” They have been assessed as articles made in part of lace, against a claim that they are within “wearing apparel of every description of which cotton is the component material of chief value,” provided for in paragraph 314. The lace is not brought into their structure, and they do not appear to he articles made in any part of lace, although they are to some extent trimmed with lace. Decision reversed.

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Bluebook (online)

99 F. 263, 1900 U.S. App. LEXIS 5016, Counsel Stack Legal Research, https://law.counselstack.com/opinion/altman-co-v-united-states-circtsdny-1900.