Legal Opinion

Mendelson v. United States

Court of Appeals for the Second Circuit

Decided January 31, 1907No. 124 (3,359)PublishedCited by 2 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. The case involves the construction of Customs Administrative Act June 10, 1890, e. 407, § 15, 26 Stat. 138 [IT. S. Comp.

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Appeal from the Circuit Court of the United States for the Southern District of New York. The case involves the construction of Customs Administrative Act June 10, 1890, e. 407, § 15, 26 Stat. 138 [IT. S. Comp. St. 1901, p. 1933], respecting appeals from the Board of General Appraisers to the United States Circuit Court, which provides that the court “may” refer the case to a General Appraiser to take “further evidence * ⅞ ⅞ in such order and under such rules as the court may prescribe.” The government contended, in support of the decision of the Circuit Court, that no legal evidence was…

1Opinion of the Court

EACOMBE, Circuit Judge.

The merchandise in controversy consists of pongee silk in the piece imported from China and generally known as “Shantungs.” It is concededly covered by paragraph 387, the relevant parts of which are as follows:

“Par. 387. Woven fabrics in the piece, not specially provided for in this act weighing not less than one and one-third ounces per square yard and not more than eight ounces per square yard * * * if composed wholly of silk, * * ⅜ if ⅛ the gum, two dollars and fifty cents per pound; if boiled off ⅜ * * three dollars per pound.” Act July 24, 1897, c. 11, § 1,…

2Cases cited1 opinion

  1. United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896

3Cited by2 opinions

  1. Plummer v. United StatesCourt of Appeals for the Second Circuit · 1908
  2. Wolff v. United StatesU.S. Circuit Court for the District of Northern California · 1909

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