In re Wertheimer
Court of Appeals for the Second Circuit
Appeal from, the Circuit Court of the United States for the Southern District of Yew York. This was an appeal by Wertheimer & Co. from a decision of the collector of the port of Yew York, ascertaining the duty on men’s leather gloves imported by them. The circuit court reversed the decision of the appraisers, (50 Fed. Eep. 67,) and the United States appealed from that decision.
1Opinion of the Court
SHIPMAN, Circuit Judge.
Wertheimer & Co., on October 15, 3890, imported into the port of Yew York an invoice of men’s leather pique or prick-seam gloves. The collector, deeming them to be also *282embroidered, assessed a duty thereon of 50 per cent, ad valorem, and $2 per dozen pairs, under the provisions of paragraph 458 of schedule N of the tariff act of October 1, 1890. The importers protested upon the ground that, by the proper construction of said paragraph, they were dutiable at 50 per cent, ad valorem and 50 cents per dozen pairs. The board of general appraisers found that the gloves were…
2Cited by1 opinion
- United States v. RobinsonU.S. Circuit Court for the District of Southern New York · 1900