Legal Opinion
Stewart, Howe & May Co. v. United States
Court of Appeals for the Second Circuit
Decided February 25, 1902No. 28PublishedCited by 1 opinion
Appeal from the Circuit Court of the United States for the Southern District of New York. The case comes here upon appeal from a decision of the circuit court, Southern district of New York (107 Fed. 267), affirming a decision of the board of general appraisers which sustained the action of the collector of the port of New York in classifying certain cotton goods for duty.
1Opinion of the Court
LACOMBE, Circuit Judge.
The relevant paragraph of the tariff act of 1897 reads as follows:
“(315) Plushes, velvets, velveteens, corduroys and all pile fabrics, cut or uncut; any of the foregoing composed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted or printed, nine cents per square yard and twenty-five per centum ad valorem; if bleached, dyed, colored, stained, painted or printed, twelve cents per square yard and twenty-five per centum ad valorem: provided, that corduroys composed of cotton or other vegetable fiber, weighing seven ounces or over per square…
2Cases cited2 opinions
- Hills Bros. v. United StatesCourt of Appeals for the Second Circuit · 1900
- Morrison v. MillerU.S. Circuit Court for the District of Southern New York · 1888
3Cited by1 opinion
- Rice Millers' Ass'n v. United StatesCourt of Customs and Patent Appeals · 1928