In re Stern

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

In re Stern

49 F. 730, 1892 U.S. App. LEXIS 1652

U.S. Circuit Court for the District of Southern New York·Decided February 17, 1892·Published

Opinion

Wallace, Circuit Judge.

Inasmuch as the question in this case can very readily bo reviewed by the circuit court of appeals, 1 am not disposed to feel trammeled by any of the previous decisions in this circuit, or in any other circuit, in respect to it. I think a “ collection ” means something more than two articles. I also think that whether an article is dutiable or not under this particular clause does not depend upon the fact whether it has belonged to a collection or is imported to add to a collection, but whether it is a part of a collection when it is brought in. Therefore I hold that these tapestries were dutiable, and I affirm the decision of the board of appraisers.

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Wallace, Circuit Judge.

Inasmuch as the question in this case can very readily bo reviewed by the circuit court of appeals, 1 am not disposed to feel trammeled by any of the previous decisions in this circuit, or in any other circuit, in respect to it. I think a “ collection ” means something more than two articles. I also think that whether an article is dutiable or not under this particular clause does not depend upon the fact whether it has belonged to a collection or is imported to add to a collection, but whether it is a part of a collection when it is brought in. Therefore I hold that these tapestries were dutiable, and I affirm the decision of the board of appraisers.

In re Stern, 49 F. 730, 1892 U.S. App. LEXIS 1652 (circtsdny 1892).

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