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

U.S. Circuit Court for the District of Southern New York·Decided February 9, 1898·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

84 F. 954 (Wotton v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.