Wiebusch & Hilger. Ltd. v. United States
Court of Appeals for the Second Circuit
This is an appeal from a decision of the circuit court, Southern district of New York, affirming a decision of the board of general appraisers which reversed a decision of the collector of the port of New York. 78 Fed. 807. The articles in question are measuring tapes, mounted for use. The tapes are woven with a warp and filling, in complete widths, with selvages, and are not spun or twisted.
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This is an appeal from a decision of the circuit court, Southern district of New York, affirming a decision of the board of general appraisers which reversed a decision of the collector of the port of New York. 78 Fed. 807. The articles in question are measuring tapes, mounted for use. The tapes are woven with a warp and filling, in complete widths, with selvages, and are not spun or twisted. After the weaving, the surfaces are treated with paint, or similar composition, and marked with letters and figures. They are then rolled up in leather cases, with metal adjuncts. The collector…
1Opinion of the Court
LAOOMBE, Circuit Judge.
The two paragraphs in question are as follows:
“334. Brown and bleached linens, ducks, canvas, paddings, cot-bottoms, diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not specially enumerated or provided for in this act, thirly-five per centum ad valorem.”
“336. Max or linen thread, twine, and pack thread, and all manufactures of flax, or of which flax shall he the component material of chief value, not *452specially enumerated or provided for in this…
2Cases cited7 opinions
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- United States v. CarrSupreme Court of the United States · 1890
- Dodge v. United StatesCourt of Appeals for the Second Circuit · 1898
- United States v. Sixty-Five Terra-Cotta VasesU.S. Circuit Court for the District of Southern New York · 1883
- Ingersoll v. MagoneCourt of Appeals for the Second Circuit · 1893
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. Quong Lee & Co.U.S. Circuit Court for the District of Northern California · 1909
- United States v. ReedCourt of Customs and Patent Appeals · 1913