Legal Opinion

Field v. United States

Court of Appeals for the Seventh Circuit

Decided November 22, 1898No. 504PublishedCited by 2 opinions

Appeal from the Circuit Court of the Uuited States for the Northern District of Illinois. This is an appeal from a decree of the circuit court affirming a decision of the board of general appraisers as to the classification of certain imported merchandise.

1Opinion of the Court

WOODS, Circuit Judge.

The question here, as in the case of Carson v. Nixon, 90 Fed. 409, is whether, under the act of August 28, 1894, certain imported handkerchiefs, which were both hemstitched and embroidered, were dutiable at 50 per cent, ad valorem, according to paragraph 276, as “embroidered handkerchiefs,” or 40 per cent, ad valorem, according to paragraph 258, as “handkerchiefs not specially provided for in this act.” The testimony in this record was given in the main by other witnesses than those examined in the case of Carson v. Nixon, supra, and in important particulars is not the…

2Cases cited5 opinions

  1. Maddock v. MagoneSupreme Court of the United States · 1894
  2. Rice v. United StatesCourt of Appeals for the Eighth Circuit · 1893
  3. In re GribbonCourt of Appeals for the Second Circuit · 1893
  4. Wilson v. United StatesCourt of Appeals for the Seventh Circuit · 1893
  5. Carson v. NixonCourt of Appeals for the Seventh Circuit · 1898

3Cited by2 opinions

  1. Hultberg v. AndersonU.S. Circuit Court for the District of Kansas · 1909
  2. Sheldon v. United StatesCourt of Customs and Patent Appeals · 1911

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