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Treasury decisions under customs and other laws Volume 31

Treasury decisions under customs and other laws Volume 31

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 Excerpt: ...of the importers in the case at bar rather than the classification made by the collector, for in that case the narrower fabrics, which were commercially known as trimmings, were held dutiable as such, while the wider goods, which were to be cut up into forms before being used as trimmings, were held dutiable as woven fabrics of silk. That case also overrules the case of Kobinson v. United States (122 Fed., 970), which is cited as authority in the board's opinion in the case of Campbell, Metzger & Jacobson, G. A. 7537 (T. D. 34243), and quoted in this decision. The board principally relies upon the case of Campbell, Metzger & Jacobson, supra, in which the majority of the board held that cotton cloth printed with designs of bibs and aprons was partly made wearing apparel. Each and every one of the decisions relied upon by the board was commented upon and explained in my dissenting opinion in that case, and I am still of the opinion that the decisions and authorities upon which the board relied in that case, as quoted in the majority opinion above, were decided upon commercial testimony in the particular cases or followed dicta in other decisions and are consequently weak authorities to be followed in this case. To establish that the line of decisions has not been uniform and consistent, and that the doctrine of stare decisis or established executive practice can not be applied, I cite the following cases wherein cloth in the piece so manufactured as to be suitable for making particular articles has been held dutiable under the provisions for cloth and not as Articles made from cloth: In the case of Stern Bros., G. A. 4568 (T. D. 21651), table covers, portieres, curtains, etc., woven in the piece but cut into separate pieces, were held dutiable as manu...