Wertheimer v. United States

Second Circuit

Wertheimer v. United States

73 F. 296, 19 C.C.A. 504, 1896 U.S. App. LEXIS 1800

CourtCourt of Appeals for the Second Circuit

DecidedMarch 5, 1896

StatusPublished

Cited by2 cases

This text of 73 F. 296 (Wertheimer v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wertheimer v. United States, 73 F. 296, 19 C.C.A. 504, 1896 U.S. App. LEXIS 1800 (2d Cir. 1896).

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Opinion

PER CURIAM.

According to the evidence in the record, all gloves, when commercially finished, have embroidery upon the back, consisting of three decorations, and those in which the decoration is formed of a single strand or cord are commercially known as “plain” gloves. We conclude that the embroidered gloves “with more than three single strands or cords” of paragraph 458 of the tariff act of October 1, 1890, are all those except the three single-strand embroidered gloves, and that, as the gloves in controversy have three decorations, each of which consists of more than a single strand or cord, they were properly subjected to the additional duty of 50 cents per dozen pairs. The judgment of the circuit court is therefore affirmed.

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PER CURIAM.

According to the evidence in the record, all gloves, when commercially finished, have embroidery upon the back, consisting of three decorations, and those in which the decoration is formed of a single strand or cord are commercially known as “plain” gloves. We conclude that the embroidered gloves “with more than three single strands or cords” of paragraph 458 of the tariff act of October 1, 1890, are all those except the three single-strand embroidered gloves, and that, as the gloves in controversy have three decorations, each of which consists of more than a single strand or cord, they were properly subjected to the additional duty of 50 cents per dozen pairs. The judgment of the circuit court is therefore affirmed.

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73 F. 296, 19 C.C.A. 504, 1896 U.S. App. LEXIS 1800, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wertheimer-v-united-states-ca2-1896.

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