Toplitz v. Hedden

Lacombe, J.,

(orally.) The articles in this caso are made of wool, are knit on frames, are used for a covering for the head, and come from Scotland, and they have been assessed for duty by the collector under paragraph 368 of the tariff act, which reads: “Flannels, blankets, hats of wool, knit goods, and all goods made on knitting frames, balmorals, woolen and worsted yarns,” etc.

It is claimed by the plaintiff that they are properly assessable under paragraph 400, as follows: “Bonnets, hats, and hoods for men, women, and children, composed of chip, grass, palm leaf, willow, or stra w, or any…