Legal Opinion

Hiller v. United States

Court of Appeals for the Second Circuit

Decided January 4, 1901No. 25PublishedCited by 13 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York.

1Opinion of the Court

SHIPMAN, Circuit Judge.

On or about September 22, 1897, the appellants imported into the port of New York certain cotton braids in lengths of 120 to 144 yards, generally tubular, but in some instances Hat, which were intended to be made into shoe laces by being (;ut into suitable lengths and properly tagged for that purpose. They are not trimmings, and are known as braids, or as shoe-lace braids. They were classified by the collector under paragraph 839 of the act of -July 24, 1897, which imposed a duty of 60 per centum ad valorem upon a long list of articles composed of fiax, cotton, or other…

2Cited by13 opinions

  1. Cummins Inc. v. United StatesUnited States Court of International Trade · 2005
  2. United States v. PierceCourt of Appeals for the Second Circuit · 1906
  3. State v. Montello Salt Co.Utah Supreme Court · 1908
  4. A. Steinhardt & Bro. v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
  5. Taylor v. TreatU.S. Circuit Court for the District of Southern New York · 1907

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