Seeberger v. Hardy
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE . " NORTHERN DISTRICT OF ILLINOIS. These were actions against the collector of the part of Chicago to. recover duties claimed to have been erroneously assessed upon certain consignments of pearl opera glasses. The facts and the questions of law involved in the two actions were similar, except in some unimportant details. The opera glasses consisted of lenses in a- metal frame, with an. outer covering of shell.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE . " NORTHERN DISTRICT OF ILLINOIS. These were actions against the collector of the part of Chicago to. recover duties claimed to have been erroneously assessed upon certain consignments of pearl opera glasses. The facts and the questions of law involved in the two actions were similar, except in some unimportant details. The opera glasses consisted of lenses in a- metal frame, with an. outer covering of shell. The question litigated was under which of the three following provisions of the tariff act of March 3, 1883, 22 Stat. 488,…
1Opinion of the Court
Mr. Justice Brown,
after .stating the case, delivered the opinion of the court.
These cases turn upon the question whether, -in estimating the value of the component materials of which d certain manufactured article is made, the value of the materials shall be taken in the raw and unmanufactured condition in which the manufacturer receives them, and before their respective values have been enhanced by work expended upon them, or in the condition that nothing remains to be done upon them by the manufacturer except putting them together to make the completed glass.
It appeared thé. manufacturer…
2Cited by26 opinions
- Seeberger v. SchlesingerSupreme Court of the United States · 1894
- John S. Connor, Inc. v. United StatesUnited States Customs Court · 1965
- Swiss Manufactures Ass'n v. United StatesUnited States Customs Court · 1957
- Turner & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. BernardCourt of Customs and Patent Appeals · 1927
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