Legal Opinion

Mills v. United States

Court of Appeals for the Second Circuit

Decided March 10, 1902No. 43PublishedCited by 2 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. Appeal from a decision of the United States circuit court for the Southern district of New York (109 Fed. 564), affirming a decision of the board of United States general appraisers,, which sustained the action of the collector and overruled the protests of the appellants.

1Per curiam

In May, 1890, the appellants, Mills & Gibb, imported into the United States at the city of New York a case of cotton woven goods of 25 different varieties, each containing figures of various kinds produced in weaving, and known as “fancy cottons.” They were all assessed for duty as cotton cloth, under paragraphs 307 and 308, Schedule 1, of the tariff act of July 24, 1897, and known as the “countable clauses.” Upon 17 fabrics an additional duty was assessed under paragraph 313 of the same act, which is as follows:

“313. Cotton cloths in which other than the ordinary warp and filling threads…

2Cited by2 opinions

  1. H. B. Claflin Co. v. United StatesCourt of Appeals for the Second Circuit · 1902
  2. Gitterman v. United StatesU.S. Circuit Court for the District of Southern New York · 1907

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