Legal Opinion

United States v. Stouffer Co.

Court of Customs and Patent Appeals

Decided March 20, 1912No. 691PublishedCited by 26 opinions

Appeal from Board of United States General Appraisers, Abstract 25501 (T. D. 31568).

1Opinion of the CourtBarber, Judge

Two stones, one of them round, about 2 feet in diameter and 7 or 8 inches thick, and the other not round, probably heavier than the first stone, although its size is not definitely stated, were assessed for duty at the rate of 50 per cent ad valorem as sandstone, hewn or dressed, under paragraph 114 of the tariff act of 1909. They were designed to be used together, one stone being placed upon the top of the other and caused to revolve upon a perpendicular axle extending through its center. When in position, the two stones together with the necessary attachments constitute what is called a…

2Cases cited1 opinion

  1. United States v. Tamm & Co.Court of Customs and Patent Appeals · 1912

3Cited by26 opinions

  1. United States v. Steinberg Bros.Court of Customs and Patent Appeals · 1959
  2. United States v. ConkeyCourt of Customs and Patent Appeals · 1925
  3. Moscahlades Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Ace Importing Co. v. United StatesUnited States Customs Court · 1963
  5. Davies v. United StatesUnited States Customs Court · 1968

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