Legal Opinion

United States v. Olivotti

Court of Customs and Patent Appeals

Decided March 28, 1916No. 1605PublishedCited by 31 opinions

Appeal from Board of United States General Appraisers, Abstract 38064.

1Opinion of the Court

Smith, Judge,

delivered tbe opinion of the court:

A marble font, two marble boxes and stands, and two marble seats imported at the port óf New York were classified by the collector of customs as manufactures of marble, and were accordingly assessed for duty at 45 per cent ad valorem under that part of paragraph 98 of the tariff act of 1913 which reads as follows:

98. Marble, breccia, onyx, alabaster, and jet, wholly or partly manufactured into monuments, benches, vases, and other articles, or of which these substances or either of them is the component material of chief value, * * * not…

2Cases cited6 opinions

  1. United States v. PerrySupreme Court of the United States · 1892
  2. United States v. DowningCourt of Customs and Patent Appeals · 1916
  3. Lazarus, Rosenfeld & Lehmann v. United StatesCourt of Customs and Patent Appeals · 1912
  4. United States v. Baumgarten & Co.Court of Customs and Patent Appeals · 1911
  5. Stern v. United StatesCourt of Customs and Patent Appeals · 1912

1 more not listed; retrieve them via the Exa API.

3Cited by31 opinions

  1. Frei Art Glass Co. v. UnitedCourt of Customs and Patent Appeals · 1927
  2. Petry Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  3. Baldwin Shipping Co. v. United StatesCourt of Customs and Patent Appeals · 1924
  4. Reardon v. United StatesCourt of Customs and Patent Appeals · 1922
  5. Witcombe, McGeachin & Co. v. United StatesCourt of Customs and Patent Appeals · 1924

26 more not listed; retrieve them via the Exa API.

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