Legal Opinion

Arnold v. United States

Supreme Court of the United States

Decided February 6, 1893No. 825PublishedCited by 51 opinions

APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The appellants imported into the port of New York, by the steamship Alaska, several cases containing knit woollen undershirts,. drawers and hosiery. The collector assessed duty- on them, under paragraph 396 of § 1 of the tariff act of October 1,1890, 26 Stat. 567, 597, c.02'14, as “ wool wearing apparel.”

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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The appellants imported into the port of New York, by the steamship Alaska, several cases containing knit woollen undershirts,. drawers and hosiery. The collector assessed duty- on them, under paragraph 396 of § 1 of the tariff act of October 1,1890, 26 Stat. 567, 597, c.02'14, as “ wool wearing apparel.” The appellants protested, claiming-that the articles were dutiable only under paragraph 392 of the same act, as “ knit fabrics made on frames.” On this protest, the board of general appraisers,…

1Opinion of the CourtJustice Brewer

The question in this case is whether knit woollen shirts, drawers and hosiery come within the enumeration of “ clothing, ready made, and articles of wearing apparel of every description, made up or manufactured wholly or in part . . . ' of .wool,” as provided in paragraph 396; or of “knit-fabrics, and all fabrics made- on knitting machines or frames, and all manufactures of every description made wholly or in part of wool,” as found in paragraph 392. In the original brief filed by counsel for appellants, it is conceded that either • enumeration, in the absence of the other, might cover these…

2Cases cited3 opinions

  1. Brown v. MarylandSupreme Court of the United States · 1827
  2. Hartranft v. MeyerSupreme Court of the United States · 1890
  3. Solomon v. ArthurSupreme Court of the United States · 1880

3Cited by51 opinions

  1. Commercial Credit Co. v. DavidsonCourt of Appeals for the Fifth Circuit · 1940
  2. Rubie's Costume Company v. United StatesCourt of Appeals for the Federal Circuit · 2003
  3. United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1915
  4. Horowitz v. United StatesCourt of Appeals for the Second Circuit · 1919
  5. Queen v. StateCourt of Criminal Appeals of Texas · 1922

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