Shevill v. United States

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

Shevill v. United States

87 F. 192, 1897 U.S. App. LEXIS 2431

U.S. Circuit Court for the District of Southern New York·Decided December 9, 1897·Published

Opinion

WHEELER, District Judge.

These articles are hollow glass spheres covered with tinsel, and strung, for hanging on Christmas trees, etc., and were assessed as toys, against a protest that they came under paragraph 99, as “glass beads, loose, strung, or carded.” They may not be toys, strictly; but the protest cannot be sustained unless they are “beads,” which are defined to be little perforated [193] balls, to be strung on a thread and worn for an ornament. These are too large to come within that definition, and are not to be worn. They do not appear to be beads. Decision affirmed.

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WHEELER, District Judge.

These articles are hollow glass spheres covered with tinsel, and strung, for hanging on Christmas trees, etc., and were assessed as toys, against a protest that they came under paragraph 99, as “glass beads, loose, strung, or carded.” They may not be toys, strictly; but the protest cannot be sustained unless they are “beads,” which are defined to be little perforated [193] balls, to be strung on a thread and worn for an ornament. These are too large to come within that definition, and are not to be worn. They do not appear to be beads. Decision affirmed.

Shevill v. United States, 87 F. 192, 1897 U.S. App. LEXIS 2431 (circtsdny 1897).

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