Miss Edith Rosenbaum, a fashion writer, was acquitted yesterday by a jury in Judge Mayer's Part of the Federal District Court of a charge of having failed to declare a number of evening gowns, which she brought here from France last June. The indictment charged her with having made a false statement when she said she was a non-resident, because her home was in Woodmere, L. I. Miss Rosenbaum swore that she had been a rent payer in Paris since 1907, and that she considered herself a non-resident. James W. Osborne, her counsel, contended that as anon-resident the defendant was not required to declare the gowns, and the jury agreed with him.