Thompson v. United States

This appeal brings here for determination the question of the dutiar bility or exemption from duty of certain wearing apparel, articles of *342personal adornment, and similar personal effects under the provisions of paragraph 642 of section 1 of the tariff act of October 3, 1913, which ■for more exact statement of the issue as well as reference may be quoted:

642. Wearing apparel, articles oí personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; hut this exemption shall include only such articles as were actually owned by them and in their…