Legal Opinion

In re Blumlein

Court of Appeals for the Second Circuit

Decided April 18, 1893PublishedCited by 3 opinions

Appeal from tac Circuit Court of the United States for the South* «m District of Yew York. At Law. Application to the circuit court by Blumlein & Co., importers, under the provisions of section 15 of the act of congress ■of June 10, 1890, entitled “An act to simplify the laws in relation to the collection of the revenues,” for a review of the decision of the hoard of United States general appraisers at the port of New York affirming the decision of the collector in the…

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Appeal from tac Circuit Court of the United States for the South* «m District of Yew York. At Law. Application to the circuit court by Blumlein & Co., importers, under the provisions of section 15 of the act of congress ■of June 10, 1890, entitled “An act to simplify the laws in relation to the collection of the revenues,” for a review of the decision of the hoard of United States general appraisers at the port of New York affirming the decision of the collector in the classification for •duty of certain Sumatra leaf tobacco entered at said port by the importers on June 30, 1890. The decision…

1Opinion of the Court

LACOMBE, Circuit Judge.

On June 30, 1890, Blumlein & Co. imported from Amsterdam, into the port of hTew York, 37 hales of unstemmed Sumatra leaf tobacco, consisting of three separate plantation lots, containing 10, 18, and 9 bales, respectively. The tariff act of March 3, 1883, (22 St. at Large, p. 503; Heyl. Tariff Ind. pars. 246, 247,) which was at that time in force, provided for duty on tobacco as follows:

“246. Leaf tobacco, of wbicb 85 per cent, is of tbe requisite size, and of the necessary fineness of texture, to be suitable for wrappers, and of wbicb more than one hundred leaves are…

2Cases cited1 opinion

  1. Falk v. RobertsonSupreme Court of the United States · 1890

3Cited by3 opinions

  1. United States v. RosenwaldCourt of Appeals for the Second Circuit · 1895
  2. United States v. RothschildU.S. Circuit Court for the District of Southern New York · 1898
  3. United States v. Hensel, Bruckmann & LorbacherU.S. Circuit Court for the District of Southern New York · 1896

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