Legal Opinion
Stern v. United States
Court of Appeals for the Second Circuit
Decided November 15, 1899No. 32PublishedCited by 1 opinion
In Error to the Circuit Court of the United States for the Southern District of New York. This is an appeal from a decision of the circuit court (91 Fed. 521), reversing a decision of the board of general appraisers, which decision sustained the protest of the importers, and reversed the decision of the collector of the port of New York.
1Per curiam
The importation was correctly returned by the appraiser as “colored flax and cotton plush, flax chief value.” Con-eededly, it is within the terms of two paragraphs of the tariff act of July 24, 1897, and the only question in the case is which of the two is the more specific. The relevant paragraphs are:
"315. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut; any of the foregoing composed of cotton or other vegetable fibre, not *418bleached, dyed, colored, stained, painted, or printed, nine cents per square yard and twenty-live per centum ad valorem; if bleached, dyed,…
2Cases cited2 opinions
- Solomon v. ArthurSupreme Court of the United States · 1880
- Bister v. United StatesCourt of Appeals for the Second Circuit · 1894
3Cited by1 opinion
- United States v. SalfnerCourt of Customs and Patent Appeals · 1916