U.S. Circuit Court for the District of Southern New York, 1898

Wotton v. United States

Wotton v. United States
U.S. Circuit Court for the District of Southern New York · Decided February 9, 1898 · Townsend
84 F. 954; 1898 U.S. App. LEXIS 2713

Counsel

Comstock & Brown, for appellants., James T. Van Rensselaer, for the United States.

Wotton v. United States

Opinion of the Court

TOWNSEND, District Judge

(orally). The articles in question are cotton hat trimmings, as found by the board of general appraisers. But they are also a specific variety of hat trimmings, namely, galoons, and therefore dutiable as such, under the provisions of paragraph 263 of the act of 1894, and not under the provisions of paragraph 276, as “trimmings of which cotton is the component material of chief value, not specifically provided for,” as found by the board of general appraisers. The decision of said board is therefore reversed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.