Holcomb v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions by the Board of United States General Appraisers. There were also cases entitled in the names of C. M. Horch, of Horstmann, Von Hein & Co., of the Ideal Gas & Electric Company, of the Will & Baumer Company, of the H. Hohenstein Company, and of G. Hirsch’s Sons.
1Opinion of the Court
HAZEL, District Judge.
The merchandise, consisting of beads-strung on a cord or webbing and known as “bead fringes,” is thought to come within the description of “ornaments, trimmings, and other-articles not specially provided for in this act, composed wholly or in part of beads or spangles made of glass,” etc. Act July 24, 1897, c. 11, § 1, Schedule N, par. 408, 30 Stat. 189 (U. S. Comp. St. 1901, p.* 1673). They are used to decorate lamps as trimmings and shades,, and I think the phrase “other articles” is broad enough to include such beads attached to a cord. Hirsch v. United States, 167…
2Cases cited1 opinion
- G. Hirsch's Sons v. United StatesCourt of Appeals for the Second Circuit · 1909