United States v. Stern

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

United States v. Stern

72 F. 44, 1896 U.S. App. LEXIS 2532

U.S. Circuit Court for the District of Southern New York·Decided February 6, 1896·No. No. 1,972·Published

Opinion

COXE, District Judge

(orally). The question is whether or not the articles imported should be classified under paragraph 413 as “lacés,” or under paragraph 414 as “manufactures of silk.” 26 Stat. 598. Upon'the evidence before the board of appraisers they find that they were, not laces and were manufactures of silk. Some evidence has been taken in the circuit court, which does not, in my judgment, in any way aid the contention of the appellant. The decision of the board upon the disputed question of fact is conclusive, and their decision is affirmed.

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COXE, District Judge

(orally). The question is whether or not the articles imported should be classified under paragraph 413 as “lacés,” or under paragraph 414 as “manufactures of silk.” 26 Stat. 598. Upon'the evidence before the board of appraisers they find that they were, not laces and were manufactures of silk. Some evidence has been taken in the circuit court, which does not, in my judgment, in any way aid the contention of the appellant. The decision of the board upon the disputed question of fact is conclusive, and their decision is affirmed.

United States v. Stern, 72 F. 44, 1896 U.S. App. LEXIS 2532 (circtsdny 1896).

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