'Unt!J£d Q'PQrty." The Mi't:b!ferehee"from'this declaration under this·ltctof June' 110, 1890, in'sofar as !costs and 'security on appeal, is 'Concerned, by the provisions ()f stattites on that subject are' already Therefore,.when theUmted ,iethe appellant, no bon'dbr,c8ecurity for costs can be' required, 'but, in! case of an adversedeet8ion.;.;.,..that is, adecisiondagainstthe United States,the costs :taxable by law against the latter are to be paid, out of the; according to the expretls provisions of section 100101 the Revised· Statutes. ' We And in the act of June 10, 1890, which changes the l'1lle pteYiously existing on' this subject, and our conclusion is that in cases of' thit!! character the circuit court may award costs against the United States when the decision is adverse to the govertUnent. The:iudgmentof the circuit court is therefore affirmed.
In re BISTElR et aL (Circuit Court, S. D. New York. February
Glor1a cloth, composed ot sDk and worsted, and weighing less than 4 ounces. tQ the.quare ,yard, and used tor women's and cblldren's dresses, is dutiable, at 12 cents per square yard and 50 per cent. ad valorem, as "women',s and chlldren's. dress goods," or "goods ot slmllar descr1ption and character, composed wholly or mpart ot wool, worsted," etc., under paragraph 395 of the tariff act ot OctobeJ: 1, 1890, and not at 50 per cent. ad valorem, as a "mcnutacture ot· BUll, or of which B1lk Is the component :otcb1et value," under ,pa.rasraPh 414. J:!artraD:ft v. Meyer, 10 Sup. dt. 751, 135 U. S. 237, distinguished.
Appeal by the importers from a decision of theboaJ'd of general appraisers affirming a decision of the collector of the port of New York. Affirmed. W. Wickham Smith, for importers. James T. Van Rensselaer, Asst. U.s. Atty., t.or collector. COXE, District Judge. The merchandise in question is known as "Gloria It is composed of silk and worsted, silk being the component material of chief value. It is used for women's and children's dresses, and weighs less than four ounces to the square yard. The collector classified it under paragraph 395 of the act of October 1, 1890, which is as follows:
"On wOIXlen'"and children's dress goods, coat lln1ngs, Italian cloth, bunting, and goodS ot sirnUar description and character, composed wholly or In part ot wool, worSted, the hair ot the camel, goat, alpaca, or other animals, and not specially provided for in tb.1s act, the duty sba11 be twelve cents per square yard; and in addition thereto fifty per oentum ad valo-rem."
Theimportets Proteste9, insisting that it should have been classified under paragraph 414 of the new tariff law, which is as follows:
"All manufactures ot sUk,or ot wblcb sUk is the component material of cb1ef value, not spec1ally provided for,m this act, fifty per centum ad valorem: provided, that all such manufactures ot which wool, or the balr of the
m'RJ!lKURSBEEDl' .MANUF'Q CO.
goat, or other
manufactures of wool.'"
animals 18· a component material, shall be o1aald1le(1 u
The board sustaine!l collector and the Importer appeals to this court. .' . The question is whether the merchandise is more speciftcally provided for in paragraph 414 than in paragraph 395 of the new tariff act. The question isa perplexing one, but lam inclined to think that the collector was right in his classification. "Women's and children's dress goods'" is a term of. commercial designation. Para,. graph 395 does not deal broadly with woolen cloths or manufactures of wool or worsted, but is confined to Certain designated varieties of woolen or WOll'Sted cloths and to goods of similar description to :these varieties. Striotly speaking "Gloria cloth" may not be known commercially as "women's and children's dress goods," but there is no question that it is used in making women's and children's dresses and is similar in description to such goods. A paragraph which provides for "goods of similar description and character to women's and children's dress goods composed wholly or in part of worsted" describes with greater accuracy the imported merchandise than a paragraph which provides for "all manufactures of silk!' To borrow an analogy from the patent law, cloth which would infrlngeparagraph 414, were its broad language embodied in the claim of a patent, would not be touched by the narrower provisions of paragraph 395. The latter is more limited in scope and, therefore, more specific. It is this element of specialization which distinguishes the case from Hartranft v. Meyer, 135 U. S. 231, 10 Sup. Ot. 751, where two broad paragraphs, one relating to manufactures of wool and the other to manufactures of silk, were under consideration. 1.'he contention that in no event is paragraph 414 applicable for the reason that "Gloria cloth" is within the provi80 when construed in the light of the provisions of the act of May 9, 1890, (26 St. at Large, p. 105,) entitled "An act for the cla&'li1lcation of worsted cloths as woolens," presents an interesting question which it is unnecessary to decide. The decision of the board is affirmed
In 1'9 KURSHEEDT MANUF'G 00.
(CIrcuit Court of Appea'ls, Second Circuit. February 7, 1893.)
CuSTOMS DUTIES-VELVETEEN DRESS FACINGS.
"Velveteen dress facings" are dutiable at 40 per ad valorem aa "manufactures of cotton not specially provided for," under paragraph 355 of the tari1't act of October 1, 1890, and not at 14 cents per square yard and 20 per ad valorem, as "velveteens," nor as "cotton-pile fabrics," under paragraph 350. 49 Fed. Rep. 633, affirmed.
Appeal from the Circuit Court of the United States for the Southern District of New York. Proceeding by the Kursheedt Manufacturing Company to review the decision of thE board of general appraisers assessing a duty of 40 per cent. ad valorem on "velveteen dress facings." The circuit