Legal Opinion

United States v. Wertheimer

Court of Customs and Patent Appeals

Decided May 31, 1913No. 958PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 29215 (T. D. 32681).

1Opinion of the CourtSmith, Judge

The collector of customs held that certain leather gloves for women, imported at the port of New York, were stitched and embroidered with more than three single strands or cords and therefore subjected them to the additional duty of 40 cents for each dozen pairs provided for by paragraph 459 of the tariff act of 1909, which paragraph, in so far as pertinent, reads as follows:

459. * * * On all gloves stitched or embroidered, with more than three single strands or cords, forty cents per dozen pairs.

The importers protested that the gloves were not stitched or embroidered with more than three…

2Cases cited7 opinions

  1. Trefousse v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
  2. United States v. GermainCourt of Customs and Patent Appeals · 1912
  3. United States v. RobinsonU.S. Circuit Court for the District of Southern New York · 1900
  4. United States v. La FetraU.S. Circuit Court for the District of Southern New York · 1909
  5. Wertheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1896

2 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  2. Field v. United StatesCourt of Customs and Patent Appeals · 1915

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API