Legal Opinion

United States v. Hempstead

U.S. Circuit Court for the District of Southern New York

Decided July 1, 1910No. 4,796Published

On Application for Review of a Decision by the Board of United States General Appraisers.

1Opinion of the Court

HAZEL, District Judge.

The importation is claimed to be entitled to free entry as paraffin under paragraph 633 of the free list of the tariff act of 1897. Act July 24, 1897, c. 11, § 2, 30 Stat. 200 (U. S. Comp. St. 1901, p. 1686). There has been no question raised as to the merits, and therefore it may safely be held that the paraffin oil was imported from Belgium, where it had been manufactured from crude petroleum, the product of Russia. Belgium does not impose a duty upon products of petroleum exported thereto from this country.

The government objects to the classification, on the ground…

2Cases cited3 opinions

  1. United States v. Brown, Durrell & Co.Court of Appeals for the First Circuit · 1903
  2. United States v. DowningCourt of Appeals for the Second Circuit · 1906
  3. United States v. J. Loewenthal & Co.Court of Appeals for the Second Circuit · 1909

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