In re Boyd
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Boyd, Sutton & Co. protested against an assessment by the collector of the port of New York, and the board of general appraisers sustained the protest, the collector appealed to the circuit court, which reversed their decision, (49 Eed. Rep. 781,) and the protestante appeal.
1Opinion of the Court
LACOMBE, Circuit Judge.
The firm, of Boyd, Sutton & Co., on November 3, 1890, imported certain lace aprons, upon which the collector of customs at the port of New York assessed duty at the rate of 60 per cent, ad valorem, under paragraph 373 of Schedule J of the act of October 1. 1890, as “articles made wholly or in part of lace.” The paragraph is as follows:
“Par. 373. Laces, edgings, embroideries, insertings, nook rufflings, mehingts, trimmings, tuckings, lace window curtains, and other similar tamboured articles, and articles embroidered by hand or machinery, embroidered and hemstitched…
2Cited by1 opinion
- Meyer v. United StatesU.S. Circuit Court for the District of Southern New York · 1901