White v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by James F. White & Co., importers of certain merchandise, for a review of the decision of the hoard of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on such merchandise.
1Opinion of the CourtTownsend, District Judge
(orally). The article in question is jute bagging. The importer claimed it was a “material similar to cotton bagging, and suitable for covering cotton comjiosed of jute,” and therefore dutiable under paragraph 3(5(5 of the tariff act of 1890. The collector classified the article under paragraph .374 of said act, as a manufacture of jute not otherwise specially provided for. The board of general appraisers, after hearing evidence, found that said articles were not suitable for covering cotton, nor commonly used for that purpose. The bagging is composed of jute, and appears to be a material…
2Cases cited2 opinions
- In re TownsendCourt of Appeals for the Second Circuit · 1893
- Jessup & Moore Paper Co. v. CooperDistrict Court, E.D. Pennsylvania · 1891
3Cited by1 opinion
- Territory v. Sing HighHawaii Supreme Court · 1909