Stern v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the South? ern District of New York. This cause comes here upon appeal from a decision of the circuit court,’ Southern district of New York, affirming a decision of the hoard 'of general appraisers, which sustained the action of the collector of the pqrt of New York in assessing duty on certain imported goods, consisting of lamps,-glq-bes, lamp shades, chimneys, and candelabra, all of which were made of glass; and…
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Appeal from the Circuit Court of the United States for the South? ern District of New York. This cause comes here upon appeal from a decision of the circuit court,’ Southern district of New York, affirming a decision of the hoard 'of general appraisers, which sustained the action of the collector of the pqrt of New York in assessing duty on certain imported goods, consisting of lamps,-glq-bes, lamp shades, chimneys, and candelabra, all of which were made of glass; and decorated in some way. ■•,.'/
1Opinion of the Court
LAOOMBE, Circuit Judge.
The importation was under the tariff act of July 24, 1897. The relevant paragraphs are:
“Paragraph 100. Glass bottles, decanters, or other vessels of glass, cut, engraved, painted, colored, stained, slivered, gilded, etched, frosted, i>rinted in any manner or otherwise ornamented, decorated, or ground (except such grinding as is necessary for fitting stoppers) and any articles of which such glass is the component material of chief value, and porcelain, opal and other blown glassware; all of the foregoing, filled or unfilled and whether their contents be dutiable or free,…
2Cases cited1 opinion
- Dingelstedt v. United StatesCourt of Appeals for the Second Circuit · 1898
3Cited by5 opinions
- United States v. Morimura Bros.Court of Customs and Patent Appeals · 1916
- Scientific Supply Importing Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- O. G. Hempstead & Son v. United StatesCourt of Appeals for the Third Circuit · 1907
- Sheldon v. United StatesCourt of Customs and Patent Appeals · 1917
- McMullen & Co. v. United StatesDistrict Court, S.D. New York · 1901