Legal Opinion

Vietor v. Arthur

Supreme Court of the United States

Decided March 14, 1881No. 223PublishedCited by 27 opinions

Error to the Circuit Court oí the United States for the Southern District of New York. Subsequently to June 22, 1874, Vietor imported into New York, stockings. Some of them were wholly worsted. The others were composed of cotton and worsted, cotton being the material of chief value. ' They were intended to be worn by men, women, and children, and were made on frames.

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Error to the Circuit Court oí the United States for the Southern District of New York. Subsequently to June 22, 1874, Vietor imported into New York, stockings. Some of them were wholly worsted. The others were composed of cotton and worsted, cotton being the material of chief value. ' They were intended to be worn by men, women, and children, and were made on frames. They were also “knit goods,” this term comprising all goods made on frames,- and also all hand-knit stockings and other knitted articles of various kinds. They were classified by the appraiser as worsted knit goods, costing over…

1Opinion of the CourtChief Justice Waite

The question in this case is whether stockings of worsted, or worsted and cotton, made on frames, and worn by men, women, and children, imported after the Revised Statutes went into effect, June 22, 1874, are dutiable as knit goods, under schedule L, class 3, sect. 2504, or as stockings, under schedule M. The two provisions under which the parties make their respective claims are as follows: —

Sohed. L. — “Flannels, blankets, hats of wool, knit goods, balmorals, woollen and worsted yarns, and all manufactures of every description composed wholly or in part of worsted, the hair of the alpaca,…

2Cases cited2 opinions

  1. United States v. BowenSupreme Court of the United States · 1880
  2. Movius v. ArthurSupreme Court of the United States · 1877

3Cited by27 opinions

  1. Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
  2. Stevens v. StateCourt of Criminal Appeals of Texas · 1913
  3. Brown v. United StatesCourt of Customs and Patent Appeals · 1915
  4. United States v. La MannaCourt of Customs and Patent Appeals · 1926
  5. Powder River Cattle Co. v. Board of County Com'rsWyoming Supreme Court · 1892

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