99 F. 424 | U.S. Circuit Court for the District of Southern New York | 1900
This is darning cotton of four strands slightly twisted, in balls. Paragraph 303 of the act of 1897 provides for a duty on “spool thread of cotton, including crochet, darning, and embroidery cottons on spools or reels,” by the hundred yards of thread; “if otherwise than on spools or reels, one-half of one cent for each hundred yards or fractional part thereof.” A duty has been assessed for four times the length of the material, once for the length of each strand. The reference to and inclusion of darning cotton as a material of length by the 100 yards, would seem to refer to and include it by the length of that material as it is formed and known by that name. The yards in length meant