Legal Opinion
O. G. Hempstead & Son v. United States
Court of Appeals for the Third Circuit
Decided December 16, 1907No. 33 (1926)PublishedCited by 4 opinions
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania.
1Opinion of the Court
GRAY, Circuit Judge.
This is an appeal from a decision of the Circuit Court of the United States for the Eastern District of Pennsylvania, affirming a decision of the Board of General Appraisers, as to the classification of certain merchandise under the revenue act of July 24, 1897. The merchandise in suit consisted of microscopic slides, with concavities in their centers for placing specimens for observation under a microscope. They were assessed for duty by the Collector and Board of Appraisers, at 60 per centum, under paragraph 100 of said act of July 24, 1897, c. 11, § 1, Schedule B, 30…
2Cases cited4 opinions
- Dingelstedt v. United StatesCourt of Appeals for the Second Circuit · 1898
- United States v. DowningSupreme Court of the United States · 1906
- Grace v. Collector of Customs of Port & District of San FranciscoCourt of Appeals for the Ninth Circuit · 1897
- Stern v. United StatesCourt of Appeals for the Second Circuit · 1901
3Cited by4 opinions
- United States v. Morimura Bros.Court of Customs and Patent Appeals · 1916
- Scientific Supply Importing Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Sheldon v. United StatesCourt of Customs and Patent Appeals · 1917
- United States v. European Watch & Clock Co.Court of Customs and Patent Appeals · 1926