Darlington, Runk & Co. v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question affirmed the assessment of duty by the collector of customs at the port of Philadelphia on merchandise imported by Darlington, Runk & Co.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The merchandise involved in this controversy is dress shields — an article for women’s wear, intended to be worn under the arms to protect the dress from perspiration. Some are made of cotton, and the rest are made of silk thinly lined with rubber. They were imported in October, 1891, and duties were imposed by the collector upon the cotton and rubber shields under paragraph 349 of the act of October 1, 1890, c. 1244, § 1, Schedule I, 26 Stat. 592, which reads as follows:
“Clothing ready made, and articles of wearing apparel of every description, handkerchiefs,…
2Cases cited4 opinions
- Maillard v. LawrenceSupreme Court of the United States · 1854
- Arnold v. United StatesSupreme Court of the United States · 1893
- Arthur v. MorrisonSupreme Court of the United States · 1878
- Riley v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
3Cited by1 opinion
- Admiral Craft Equipment Corp. v. United StatesUnited States Customs Court · 1979