In re Boyd

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

In re Boyd

49 F. 731, 1892 U.S. App. LEXIS 1653

U.S. Circuit Court for the District of Southern New York·Decided February 18, 1892·Published

Opinion

Wallace, Circuit Judge.

In the case of Boyd, button & Co., 1 have come to the conclusion that the cotton lace aprons in controversy were properly classified by the collector, and I reach this conclusion almost wholly because of the force which I think must be given to the proviso in section 373. We know very well that the effect of a proviso is to [733] carve an exception out of the enacting clause, and therefore I must read the enacting clause as including wearing apparel among the articles made wholly or in part of lace. I think the question is a close one, yet I cannot arrive at any other conclusion, giving to the proviso in section 373 what I deem to be its due force and effect. The decision of the board of appraisers should be reversed. So ordered.

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Wallace, Circuit Judge.

In the case of Boyd, button & Co., 1 have come to the conclusion that the cotton lace aprons in controversy were properly classified by the collector, and I reach this conclusion almost wholly because of the force which I think must be given to the proviso in section 373. We know very well that the effect of a proviso is to [733] carve an exception out of the enacting clause, and therefore I must read the enacting clause as including wearing apparel among the articles made wholly or in part of lace. I think the question is a close one, yet I cannot arrive at any other conclusion, giving to the proviso in section 373 what I deem to be its due force and effect. The decision of the board of appraisers should be reversed. So ordered.

In re Boyd, 49 F. 731, 1892 U.S. App. LEXIS 1653 (circtsdny 1892).

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