Legal Opinion
Pings v. United States
Court of Appeals for the Second Circuit
Decided February 20, 1896PublishedCited by 1 opinion
This is an appeal from a decision of the circuit court, Southern district of New York, reversing a decision of the board of general appraisers, which reversed a decision of the collector of the port of New York exacting a penal duty for undervaluation of certain kid gloves imported under the tariff act of 1890.
1Opinion of the Court
LA COMBE, Circuit Judge1.
The rates of duty on gloves of the kind imported are prescribed in paragraph 458 of the act of October 1, 1890. It provides that:
“Gloves of all descriptions, composed wholly or in part of kid or other leather, * * * shall pay duly at the rates fixed in connection with the following specified kinds thereof, fourteen inches in extreme length, * * * being fixed as the standard., and one dozen pairs as the basis, namely: Ladies’ and children’s Schmaschen of said length or under, one'dollar and seventy-five' cents per dozen; ladies’ and children’s lamb of said length or…
2Cited by1 opinion
- United States v. NuckollsCourt of Appeals for the Eighth Circuit · 1902