Meier v. United States
U.S. Circuit Court for the District of Southern New York
On application by George Meier & Co., importers, for a review of the decision (In re Riessner, G. A. 5,150) of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
WHEELER, District Judge.
The Tariff Law, Act July 24, 1897, c. 11, § 1, Schedule C, par. 193, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645], provides for a duty on “articles or wares not specially provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum or other metal and whether partly or wholly manufactured, 45% ad valorem”; and puts in the Free List, by paragraph 533, Free List, § 2, 30 Stat. 197 [U. S. Comp. St. 1901, p. 1682] : “Old copper, fit only for manufacture, clipping from new copper, and all…
2Cases cited1 opinion
- Robertson v. PerkinsSupreme Court of the United States · 1889
3Cited by1 opinion
- O. A. Both Corp. v. United StatesUnited States Customs Court · 1969