47 F. 875 | U.S. Circuit Court for the District of Southern New York | 1891
(orally.) I am strongly inclined to the opinion that congress did not intend that these handkerchiefs should pay the lower, rather than the higher, rate of duty, for they are more elaborate and ex-jrensive, and further advanced, than ordinary hemmed handkerchiefs. It is quite probable that distinction was intended to be made between handkerchiefs in the piece, on the one hand, and handkerchiefs which had been advanced beyond handkerchiefs in the piece by a process of hemming, on the other. But I do not feel warranted in disposing of this case on my mere assumption as to what congress intended, in face