Smith v. Mihalovitch
Court of Appeals for the Sixth Circuit
In Error to the Circuit Court of the United States for the Western Division of the Southern District of Ohio. In June, 1891, the defendants in error, Mihalovitch, Fletcher & Co., imported from Germany, through the port of New York, certain flint glassware, claimed by them to he bottle glassware.
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In Error to the Circuit Court of the United States for the Western Division of the Southern District of Ohio. In June, 1891, the defendants in error, Mihalovitch, Fletcher & Co., imported from Germany, through the port of New York, certain flint glassware, claimed by them to he bottle glassware. The merchandise was forwarded in bond to the custom house in Cincinnati, where the acting surveyor of customs assessed it for duty at 60 per cent, ad valorem, under paragraph 105 of the act of October 1, 1890. To tbis action of the surveyor the importers duly protested, claiming said assessment to be…
1Opinion of the CourtRicks, District Judge
(after stating the facts as above). When this case was tried in the circuit court, the question was the articles imported should be classified under paragraph 103, or paragraph 105, of the act of October 1, 1890. Paragraph 103, under which the importers claim, reads as follows:
“Green and colored, molded or pressed, flint and lime glass bottles, holding more than one pint, * * * and other molded or pressed, green and colored, and flint or lime glass bottle ware, not specially provided for in this act, one cent per pound.”
Paragraph 105 reads as follows:
“Flint and lime pressed glassware, not…
2Cases cited2 opinions
- Marine v. PackhamCourt of Appeals for the Fourth Circuit · 1892
- In re SmithU.S. Circuit Court for the District of Southern Ohio · 1893