United States v. Bache
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Application by Semon Bache <& Co. for a review of a decision of the board of general appraisers sustaining the action of the collector in the classification for duty of certain glass imported by them. The circuit court reversed the decision of the board. 54 Fed. 371. The United States appeal.
1Opinion of the Court
SHIPMAN, Circuit Judge.
Semon Bache & Co. imported from Europe into the port of New York, both before and after October 6, 1890, sundry invoices of glass, which were purchased in a sound condition, but a portion of which suffered damage by breakage during the voyage and before arrival in this country. This appeal relates only to that part of the glass which was imported after the tariff act of October 1,1890, went into effect.
The collector assessed duty thereon as “common window glass,” under paragraph 112 of that act, in accordance with the size as stated in the invoice. Against this…
2Cases cited2 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- Lawrence v. CaswellSupreme Court of the United States · 1852
3Cited by3 opinions
- Lawder v. StoneSupreme Court of the United States · 1902
- Shaw v. DixU.S. Circuit Court for the District of Maryland · 1896
- Stone v. LawderCourt of Appeals for the Fourth Circuit · 1900