United States v. Murphy
Court of Appeals for the Second Circuit
This is an appeal from a decision of the circuit court, Houthern district of New York (68 Fed. 908), reversing a decision of the board of general appraisers, which affirmed the action of the collector of the port of New York in the classification for customs duties of certain merchandise imported by the appellees, Alexander Murphy & Co.
1Opinion of the Court
LACOMBE, Circuit Judge.
The articles in question were entered from the steamship Waesland, August 29-30, 1894. The board of appraisers found them to be women’s and children’s dress goods, composed of worsted, and the correctness of that finding is conceded. The importers claimed they were dutiable under the Wilson tariff, then in force, being the act of August 27, 1894. Paragraph 283 of that act provides as follows:
“283. On women’s and children's dress goods, coat linings, Italian cloth, bunting, or goods of similar description or character, and on all manufactures, composed wholly or in part…
2Cases cited5 opinions
- United States v. BallinSupreme Court of the United States · 1892
- In re StrausU.S. Circuit Court for the District of Southern New York · 1891
- Murphy v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
- In re BallinU.S. Circuit Court for the District of Southern New York · 1891
- Kent v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
3Cited by2 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Arden v. United StatesCourt of Customs and Patent Appeals · 1925