Schieffelin v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This was an appeal by Schieffelin & Co. from a decision of the board of general appraisers in respect to the assessment of duty on certain books imported by them. The circuit court affirmed the decision of the board, and the importers have appealed.
1Opinion of the Court
WALLACE, Circuit Judge.
The question in this case is whether the importations in controversy were exempt from duty, under that provision of the tariff act of August 28,189-1 (paragraph 410), providing that “books * * * and scientific books * * devoted to original scientific research, and publications of individuals for gratuitous private circulation,” should be entitled to free entry.
The importations were books, the publication of an individual, treating of various subjects relating to Norway, its fishermen and fisheries, its customs, to Holler’s Cod-Liver Oil, and containing some matter of…
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