Legal Opinion

United States v. Louis Hinsberger Cut-Glass Co.

U.S. Circuit Court for the District of Southern New York

Decided May 27, 1899No. Nos. 2,751, 2,931PublishedCited by 2 opinions

Appeals by the United States from decisions of the board of general appraisers which reversed the action of the collector of customs in assessing duty upon the importations in question.

1Opinion of the Court

TOWNSEND, District Judge.

The merchandise in question comprises two glass blanks, — one ground, the other unground. The former was classiiied as an “article of- glass, ground,” the la tter as “blown glassware,” and each was assessed at 60 per cent, ad valorem, under paragraph 100 of the act of 1897. The importer protested, claiming that they were dutiable as “manufactures of glass not specially provided for,” at 45 per cent, ad valorem, under paragraph 112 of .said act. The board sustained the contention of the importers, and the United States appeals.

The plain unground blank is almost…

2Cases cited3 opinions

  1. Saltonstall v. WiebuschSupreme Court of the United States · 1895
  2. Rossman v. HeddenSupreme Court of the United States · 1892
  3. Brewer v. United StatesU.S. Circuit Court for the District of Southern New York · 1897

3Cited by2 opinions

  1. Rogers v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
  2. United States v. DurandU.S. Circuit Court for the District of Southern New York · 1903

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