Legal Opinion
United States v. De Luze
Court of Appeals for the Second Circuit
Decided November 15, 1898No. 18PublishedCited by 2 opinions
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon an appeal from a decision of the circuit court, Southern district of New York.(84 Fed. 15G), reversing a decision of the board of general appraisers, which affirmed a ruling of the collector of the port of New York touching the rate of duty upon certain bottles containing champagne, imported in March, 1895.
1Per curiam
The tariff act of 1894 contained the following-provision as to duty on glass bottles:
“Par. 88. Green and colored,» molded or pressed and flint or lime glass bottles, bolding more than one pint, arid demijohns and carboys, covered or uncovered, whether filled or unfilled, and whether their contents be dutiable or free, and other molded or pressed, green and colored and flint or lime bottle glassware not specially provided for in this act, three-fourths of one cent per pound,” etc.
Counsel for the importers concedes that the bottles in controversy, which came here filled with dutiable champagne,…
2Cited by2 opinions
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