Wertheimer v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Wertheimer & Co. from a decision of the board of general appraisers sustaining the assessment of duties by the collector of the port of JSTew York upon certain embroidered gloves, imported by the appellants.
1Opinion of the Court
WHEELER, District Judge.
Paragraph 158 of the act of 1890 puts an additional duty “on all embroidered gloves with more than three single strands or cords.” The strands or cords referred to are those of the embroidery. Wertheimer v. U. S., 19 C. C. A. 501, 73 Fed. 296. The gloves in question have two rows of single-cord embroidery between three lines or points of the material, raised up and sewed through and through. They have been assessed as *601embroidered with more than three cords; but they do not appear to have even three cords without counting the cords of the points, which are not of the…
2Cases cited1 opinion
- Wertheimer v. United StatesCourt of Appeals for the Second Circuit · 1896
3Cited by2 opinions
- United States v. WertheimerCourt of Customs and Patent Appeals · 1913
- Field v. United StatesCourt of Customs and Patent Appeals · 1915