Legal Opinion

White v. United States

Court of Appeals for the Second Circuit

Decided February 20, 1896PublishedCited by 4 opinions

This is an appeal from a decision of the circuit court for the Southern district of New York affirming a decision of the board of .general appraisers sustaining the collector’s classification of certain merchandise as manufactures of flax, or of which flax is a component material, under paragraph 371 of the tariff act of October 1, ,1890. The importers claim that the articles in question are paddings or canvas from 18 to 24 inches in width, and used chiefly in the clothing…

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This is an appeal from a decision of the circuit court for the Southern district of New York affirming a decision of the board of .general appraisers sustaining the collector’s classification of certain merchandise as manufactures of flax, or of which flax is a component material, under paragraph 371 of the tariff act of October 1, ,1890. The importers claim that the articles in question are paddings or canvas from 18 to 24 inches in width, and used chiefly in the clothing trade. A description of the goods, together with a statement of the evidence, will be found in the report of the decision…

1Per curiam

The board of general appraisers had before it a number of importations of jute fabrics, claimed by the importers to be burlaps, and after taking a great deal of testimony as to the character, manufacture, and uses of the goods, and as to the .meaning in commerce of the words “burlaps,” “canvas,” and “pad-dings,” delivered a long and carefully considered decision. In that decision they held that the articles before them, represented by some 30 different samples, were burlaps, and dutiable as such under the act of 1890. An appeal being taken, that decision of the board of general appraisers was…

2Cases cited1 opinion

  1. Columbia Chemical Works v. RutherfordU.S. Circuit Court for the District of Eastern New York · 1893

3Cited by4 opinions

  1. Morris European & American Exp. Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
  2. Asche v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
  3. Gardiner v. WiseCourt of Appeals for the Ninth Circuit · 1898
  4. United States v. KnauthU.S. Circuit Court for the District of Southern New York · 1896

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