Wells, Fargo & Co. v. United States

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

Wells, Fargo & Co. v. United States

99 F. 431, 1899 U.S. App. LEXIS 3456

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

DecidedDecember 23, 1899

DocketNo. 2,720

StatusPublished

This text of 99 F. 431 (Wells, Fargo & Co. 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

Wells, Fargo & Co. v. United States, 99 F. 431, 1899 U.S. App. LEXIS 3456 (circtsdny 1899).

Pincite

Opinion

TOWNSEND, District Judge

(orally). The merchandise in question comprises certain napkins and tablecloths, assessed for duty under the provisions of paragraph 276 of the act of 1894, as “articles embroidered by hand or machinery, composed of flax,” n. s. p. f., at 50 per cent, ad valorem. The importers protested, claiming that they were dutiable at 35 per cent, ad valorem, under paragraph 277 of said act, as “manufactures of flax” n. s. p. f. The contention of counsel for the importers that the embroidery is insignificant is not sustained by the proof. The articles are substantially embroidered, — in some cases with a monogram; in others, with a crest and initial, The decision of the board of general appraisers is affirmed.

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TOWNSEND, District Judge

(orally). The merchandise in question comprises certain napkins and tablecloths, assessed for duty under the provisions of paragraph 276 of the act of 1894, as “articles embroidered by hand or machinery, composed of flax,” n. s. p. f., at 50 per cent, ad valorem. The importers protested, claiming that they were dutiable at 35 per cent, ad valorem, under paragraph 277 of said act, as “manufactures of flax” n. s. p. f. The contention of counsel for the importers that the embroidery is insignificant is not sustained by the proof. The articles are substantially embroidered, — in some cases with a monogram; in others, with a crest and initial, The decision of the board of general appraisers is affirmed.

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Bluebook (online)

99 F. 431, 1899 U.S. App. LEXIS 3456, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wells-fargo-co-v-united-states-circtsdny-1899.