Deutsch v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. These proceedings are also entitled in the names of Hensel. Brtxck-mann & Lorbacher (three cases), and A. II. Ringk.
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On Application for Review of a Decision by the Board of United States General Appraisers. These proceedings are also entitled in the names of Hensel. Brtxck-mann & Lorbacher (three cases), and A. II. Ringk. The decision below affirmed the assessment of duty by the collector of customs at the port of New York on articles described in the opinion of the Board of General Appraisers as consisting of “a variety of elaborately made private mailing or souvenir post cards, made either wholly of paper of more than one thickness or of paper in single thickness combined with silk, wood, celluloid,'’…
1Opinion of the Court
PLATT, District Judge.
The articles in question consist of post cards of paper and other materials, and were classified variously under the tariff act of 1897 (Act July 31, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626]), as celluloid articles (paragraph 17), manufactures of wood (paragraph 208), manufactures of silk (paragraph 891), printed matter (paragraph 408), and manufactures of paper (paragraph 107). The importers’ protests set forth various claims, but upon the argument counsel for importers insisted upon a classification uuder the provision in paragraph 408 for “printed…
2Cases cited4 opinions
- Arthur v. MollerSupreme Court of the United States · 1878
- Hamilton v. United StatesCourt of Appeals for the Second Circuit · 1909
- Kraut v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
- Ringk v. United StatesU.S. Circuit Court for the District of Southern New York · 1908