Wotton v. United States

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

Wotton v. United States

84 F. 954, 1898 U.S. App. LEXIS 2713

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

DecidedFebruary 9, 1898

StatusPublished

This text of 84 F. 954 (Wotton 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

Wotton v. United States, 84 F. 954, 1898 U.S. App. LEXIS 2713 (circtsdny 1898).

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Opinion

TOWNSEND, District Judge

(orally). The articles in question are cotton hat trimmings, as found by the board of general appraisers. But they are also a specific variety of hat trimmings, namely, galoons, and therefore dutiable as such, under the provisions of paragraph 263 of the act of 1894, and not under the provisions of paragraph 276, as “trimmings of which cotton is the component material of chief value, not specifically provided for,” as found by the board of general appraisers. The decision of said board is therefore reversed.

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TOWNSEND, District Judge

(orally). The articles in question are cotton hat trimmings, as found by the board of general appraisers. But they are also a specific variety of hat trimmings, namely, galoons, and therefore dutiable as such, under the provisions of paragraph 263 of the act of 1894, and not under the provisions of paragraph 276, as “trimmings of which cotton is the component material of chief value, not specifically provided for,” as found by the board of general appraisers. The decision of said board is therefore reversed.

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Bluebook (online)

84 F. 954, 1898 U.S. App. LEXIS 2713, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wotton-v-united-states-circtsdny-1898.