Legal Opinion

Marsching v. United States

U.S. Circuit Court for the District of Southern New York

Decided March 13, 1902No. 2,930PublishedCited by 1 opinion

Appeal by the Importers from a Decision of the Board of United States General Appraisers.

1Opinion of the CourtCoxe, District Judge

(orally). The importation in this case consists of “metafiles produced by cutting lame into minute pieces of definite size.” It was assessed for duty under the last clause of paragraph 179 of the act of 1897. The importer insists that it should have been assessed under the first clause of the’paragraph. The first clause of paragraph 179 provides for “tinsel wire, lame or lahn, made wholly or in chief value of gold, silver or other metal, five cents per pound.” The last clause provides for “laces, embroideries, braids, galloons, trimmings, or other articles made wholly or in chief value of…

2Cited by1 opinion

  1. United States v. George Meier & Co.Court of Appeals for the Second Circuit · 1905

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