Legal Opinion
United States v. Einstein
Court of Appeals for the Second Circuit
Decided February 23, 1897PublishedCited by 4 opinions
Appeal from the Circuit Court of the United States for the Southern District of New York.
1Opinion of the Court
SHIPMAN, Circuit Judge.
The firm of Einstein, Wolff & Co. imported, in September, 1894, into the port of New York, embroidered cotton cloth in the piece, known as “dotted Swisses,” which were returned by the local appraiser as “cotton embroidery,” and duty was assessed thereon by the collector a,t 50 per cent, ad valorem under the provisions of paragraph 276 of the tariff act of August 28, 1894. So much of the paragraph as relates to the subject is as follows :
“276. Daces, * * * embroideries, * * * and articles embroidered by hand or machinery, * * * composed of flax, jute, cotton or other…
2Cases cited4 opinions
- Newman v. ArthurSupreme Court of the United States · 1883
- Junge v. HeddenSupreme Court of the United States · 1892
- Hedden v. RobertsonSupreme Court of the United States · 1894
- Robertson v. HeddenU.S. Circuit Court for the District of Southern New York · 1889
3Cited by4 opinions
- East Asiatic Co. v. United StatesUnited States Customs Court · 1948
- Lamb v. United StatesCourt of Customs and Patent Appeals · 1915
- Lussky, White & Coolidge, Inc. v. United StatesCourt of Customs and Patent Appeals · 1933
- Baker & Strawn v. Magnolia Petroleum Co.Supreme Court of Oklahoma · 1926