Horstmann, Von Hein & Co. v. United States

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

Horstmann, Von Hein & Co. v. United States

121 F. 147, 1903 U.S. App. LEXIS 5335

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

DecidedFebruary 13, 1903

StatusPublished

This text of 121 F. 147 (Horstmann, Von Hein & 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

Horstmann, Von Hein & Co. v. United States, 121 F. 147, 1903 U.S. App. LEXIS 5335 (circtsdny 1903).

Pincite

Opinion

WHEELER, District Judge.

These are trimmings cut out of cotton velvet fabrics, in various open and scroll work designs and colors, and were assessed as cotton trimmings, at 6o per cent, ad valorem, under paragraph 339 of ’the act of July 24, 1897 (30 Stat. 181 [U. S. Comp. St. 1901, p. 1662]), relating to cotton fabrics, against a protest that they come under the second proviso of paragraph 315 (30 Stat. 178 [U. S. Comp. St. 1901, p. 1659]), relating to cotton pile fabrics. The articles covered by these paragraphs seem to be divided on the line between those that are and those that are not pile fabrics. These trimmings are clearly in the pile fabric class, and not in the other. That proviso covers “manufactures or articles in any form * * * made or cut from plushes, velvets, velveteens, corduroys or other pile fabrics composed of cotton.” They seem to fall exactly within that description.

Decisions reversed.

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WHEELER, District Judge.

These are trimmings cut out of cotton velvet fabrics, in various open and scroll work designs and colors, and were assessed as cotton trimmings, at 6o per cent, ad valorem, under paragraph 339 of ’the act of July 24, 1897 (30 Stat. 181 [U. S. Comp. St. 1901, p. 1662]), relating to cotton fabrics, against a protest that they come under the second proviso of paragraph 315 (30 Stat. 178 [U. S. Comp. St. 1901, p. 1659]), relating to cotton pile fabrics. The articles covered by these paragraphs seem to be divided on the line between those that are and those that are not pile fabrics. These trimmings are clearly in the pile fabric class, and not in the other. That proviso covers “manufactures or articles in any form * * * made or cut from plushes, velvets, velveteens, corduroys or other pile fabrics composed of cotton.” They seem to fall exactly within that description.

Decisions reversed.

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Bluebook (online)

121 F. 147, 1903 U.S. App. LEXIS 5335, Counsel Stack Legal Research, https://law.counselstack.com/opinion/horstmann-von-hein-co-v-united-states-circtsdny-1903.