Lesser v. United States

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

Lesser v. United States

89 F. 197, 1897 U.S. App. LEXIS 3050

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

DecidedDecember 9, 1897

StatusPublished

This text of 89 F. 197 (Lesser 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

Lesser v. United States, 89 F. 197, 1897 U.S. App. LEXIS 3050 (circtsdny 1897).

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Opinion

WHEELER, District Judge.

The importers appeared before the board of general appraisers in support of this protest, and had a right to appeal to this court; and the right to bring new evidence was co-extensive with the right to appeal. The goods in question appear to be curtains, tidies, and shams made up from cotton laces into new articles, known commercially by their respective names, and thus to be taken out of what are known as “cotton laces.” They should be assessed where» they, as such articles, would fall, which is, as they were not specifically named, among manufactures of cotton not otherwise provided for, according- to the protest. Decision as to these items reversed.

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WHEELER, District Judge.

The importers appeared before the board of general appraisers in support of this protest, and had a right to appeal to this court; and the right to bring new evidence was co-extensive with the right to appeal. The goods in question appear to be curtains, tidies, and shams made up from cotton laces into new articles, known commercially by their respective names, and thus to be taken out of what are known as “cotton laces.” They should be assessed where» they, as such articles, would fall, which is, as they were not specifically named, among manufactures of cotton not otherwise provided for, according- to the protest. Decision as to these items reversed.

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Bluebook (online)

89 F. 197, 1897 U.S. App. LEXIS 3050, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lesser-v-united-states-circtsdny-1897.