In re Higgins
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of blew York. E. S. Higgins & Co. protested against an assessment of washed wools by the collector of the port of New York, and the board of appraisers sustained the protest. The collector appealed to the circuit court, which sustained the decision of the board, (50 Fed. Eep. 911,) and the collector appeals.
1Opinion of the Court
LACOMBE, Circuit Judge.
The tariff act of October, 1890, (26 St. U. S. p. 594,) divides wool for duty purposes into three classes. The firm of E. S. Higgins Sz Co., on April 2, 1891, made entry of an invoice of washed wool of the third class; some of it being gray, some yellow, and the rest white. The value of the gray and of the yellow was less than 18 cents per pound, of the white in excess of 18 cents jjer pound. The tariff act contains the following paragraphs:
“885. On wools of the third class, and on camel’s hair of the third class, the value whereof shall he thirteen cents or less per…
2Cases cited1 opinion
- ARTHUR, Collector, v. PASTOR & OthersSupreme Court of the United States · 1883
3Cited by2 opinions
- Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
- Standard Varnish Works v. United StatesCourt of Appeals for the Second Circuit · 1894