Legal Opinion

In re Blumenthal

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

Decided June 20, 1892PublishedCited by 9 opinions

At Law. Appeal by importers from decision of the board of United States general appraisers. On March 18,1891, the firm of B. Blumenthal & Co. imported by the Eider from a foreign country into the United States, at the port of New York, certain articles consisting of small, highly polished disks of mother of pearl, which were plain on the back, with grooved rings or hollowed out in front, with rounded edges, and with small cavities in their centers; and which, except that…

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At Law. Appeal by importers from decision of the board of United States general appraisers. On March 18,1891, the firm of B. Blumenthal & Co. imported by the Eider from a foreign country into the United States, at the port of New York, certain articles consisting of small, highly polished disks of mother of pearl, which were plain on the back, with grooved rings or hollowed out in front, with rounded edges, and with small cavities in their centers; and which, except that they were not pierced with holes or shanked through their centers, exactly corresponded in- appearance with the ordinary…

1Opinion of the Court

Lacombe, Circuit Judge.

The collector, although he classified these articles as buttons, seems to have done so only in order to make up a case for submission to the board of appraisers, himself expressing the opinion that it is a “strained construction of the law” so to classify them; and the board of appraisers expressly state that, in their opinion, the question is one of some doubt, and that the doubt is insufficient to justify a reversal of the decision of the collector of the port; and for that reason *78they affirm his action. The board find that the articles are “small, round masses of…

2Cases cited1 opinion

  1. Seeberger v. FarwellSupreme Court of the United States · 1891

3Cited by9 opinions

  1. Knott v. United StatesCourt of Customs and Patent Appeals · 1919
  2. Park Avenue Imports v. United StatesUnited States Customs Court · 1968
  3. United States v. CarrCourt of Customs and Patent Appeals · 1922
  4. Hunter v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
  5. Southern Pacific Co. v. United States Steel Corp.California Court of Appeal · 1964

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