McMullen & Co. v. United States
District Court, S.D. New York
Appeal by the importers from a decision (G. A. 4620) of the board of general appraisers which affirmed the decision of the collector of customs at the port of New York in the assessment of duty on the merchandise in question.
1Opinion of the Court
TOWNSEND, District Judge.
The merchandise in question comprises certain glass bottles, having the name “Thos. McMullen & Co.’s White Label” placed thereon by means of the sand-blast process. They were assessed for duty under the provisions of paragraph 99, Schedule B, § 1, c. 11, Act July 24, 1897, 30 Stat. 156 (U. S. Comp. St. 1901, p. .1633), as “plain * * * glass bottles,” at one cent per pound, and were claimed to be dutiable at 60 per cent, ad valorem, as “glass bottles, * * .* ground,” under the provisions-of paragraph 100 of said act, Schedule B, § 1, c. 11, 30 Stat. 157 (U. S. Comp.…
2Cases cited2 opinions
- Koscherak v. United StatesCourt of Appeals for the Second Circuit · 1899
- Stern v. United StatesCourt of Appeals for the Second Circuit · 1901
3Cited by2 opinions
- Smith & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
- United States v. Heil Chemical Co.Court of Appeals for the Eighth Circuit · 1910