Carson v. Nixon
Court of Appeals for the Seventh Circuit
Appeal from the Circuit Court of the United States for the Northern District of Illinois. This is an appeal from a decree of the circuit court affirming the decision of the board of general appraisers as to the classification of certain imported merchandise.
1Opinion of the Court
WOODS, Circuit Judge.
The question in this case is whether, under the tariff: act of August 28, 1894, certain imported handkerchiefs, made of flax, cotton, or other vegetable fiber, which were invoiced as “hemstitched and embroidered,” “imitation hemstitched and embroidered.'''’ “scailoped-edged and embroidered,” or “initialed,” were dutiable at 50 per cent, ad valorem, according to paragraph 276, as “embroidered handkerchiefs,” or at 40 per cent, ad valorem, according to paragraph 258, as “handkerchiefs not specially provided for in this act.” The court below affirmed the decision of the…
2Cases cited1 opinion
- Maddock v. MagoneSupreme Court of the United States · 1894
3Cited by1 opinion
- Field v. United StatesCourt of Appeals for the Seventh Circuit · 1898