Legal Opinion
In re Irwin
U.S. Circuit Court for the District of Southern New York
Decided June 22, 1894PublishedCited by 2 opinions
This was a protest by Thomas Irwin & Sons, before the United States board of general appraisers, against the decision of the col lector as to the rate of duty to be paid on certain imported merchandise. The board i sustained the contention of the importer, and the collector appeals.
1Opinion of the Court
COXE, District Judge.
The collector classified the merchandise in quéstion under paragraph 9 of the act of October 1, 1890, which is as follows:
“Alumina, alum, alum cake, patent alum, sulphate of alumina, and alu-minous cake, and alum in crystals or ground, six-tenths of one cent per pound.”
The importers protested, insisting that it should have been admitted free under paragraph 501 of the free list as “Bauxite, or beauxite.” The board found the following facts;
“First. The merchandise under consideration is a white mineral powder, resembling pulverized alum in appearance. Second. It is,…
2Cases cited6 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Robertson v. SalomonSupreme Court of the United States · 1889
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Erhardt v. HahnCourt of Appeals for the Second Circuit · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Irwin v. United StatesCourt of Appeals for the Second Circuit · 1895
- C. J. Tower & Sons v. United StatesCourt of Customs and Patent Appeals · 1937