In re Lindner
U.S. Circuit Court for the District of Southern New York
This was an application by Emil Linder, importer of certain machines, for a review of tbe decision of the board of general appraisers sustaining tbe decision of the collector of the port of Hew York as to the rate of duty on such machines.
1Opinion of the CourtCoxe, District Judge
(orally). The importation which is the subject of this suit consisted of four machines used in the manufacture of gloves, which were assessed for duty by the collector at 45 per centum ad valorem under paragraph 215 of the tariff act of October 1, 1890. The importer claims that they were free of duty as “tools of trade” under paragraph 686 of the same act. Without doubt the importer might have brought one of these machines to this country free of duty. The question is whether bringing four machines changes the situation; whether one man can bring in four machines as tools of his trade when…
2Cited by1 opinion
- United States v. MagnonCourt of Appeals for the Second Circuit · 1895