United States v. Stern

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

United States v. Stern

91 F. 521, 1899 U.S. App. LEXIS 2906

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

DecidedJanuary 19, 1899

DocketNo. 2,739

StatusPublished

This text of 91 F. 521 (United States v. Stern) 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

United States v. Stern, 91 F. 521, 1899 U.S. App. LEXIS 2906 (circtsdny 1899).

Pincite

Opinion

WHEELER, District Judge.

Paragraph 315 of the act of 1897 provides for a duty on “plushes, velvets, velveteens, corduroys and all pile fabrics * * composed of cotton or other vegetable fiber,” and paragraph 342 for a different duty on “all pile fabrics of which flax is the component material of chief value.” The merchandise is flax plush, and plush is a pile fabric, and flax vegetable. It would fall under paragraph 315, as a plush of vegetable fiber, but for the provision in 342 for a particular kind of vegetable fiber in such fabrics. This is more specific. Decision of board reversed.

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WHEELER, District Judge.

Paragraph 315 of the act of 1897 provides for a duty on “plushes, velvets, velveteens, corduroys and all pile fabrics * * composed of cotton or other vegetable fiber,” and paragraph 342 for a different duty on “all pile fabrics of which flax is the component material of chief value.” The merchandise is flax plush, and plush is a pile fabric, and flax vegetable. It would fall under paragraph 315, as a plush of vegetable fiber, but for the provision in 342 for a particular kind of vegetable fiber in such fabrics. This is more specific. Decision of board reversed.

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Bluebook (online)

91 F. 521, 1899 U.S. App. LEXIS 2906, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-stern-circtsdny-1899.