Dodge & Olcott v. United States
U.S. Circuit Court for the District of Southern New York
Applications to Review Decisions of the Board of General Appraisers. The decisions under review affirmed the assessment of duty by the collector of customs at the port of New York on merchandize imported by Dodge & Olcott and George Lueders.
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Applications to Review Decisions of the Board of General Appraisers. The decisions under review affirmed the assessment of duty by the collector of customs at the port of New York on merchandize imported by Dodge & Olcott and George Lueders. Note In re Dodge, G. A. 102 (T. D. 10,411). Compare Smith v. United States, 93 Fed. 194, 35 C. C. A. 265. The merchandise consisted of orange-flower water and rose water, and was classified under tariff act of March 3, 1883, c. 121, Schedule A, par. 93 (22 Stat. 494), relating to “preparations: all medicinal preparations known as * * * waters, * * * not…
1Opinion of the CourtEacombe, Circuit Judge
(after stating the facts as above). The ■ elaborate argument which has been made as to the construction of paragraph 93 has satisfied me that I was in error in the construction which. I put upon it at the former trial, and that the plain intent of *625that paragraph was to cover only preparations of the kind enumerated therein, which are medicinal. As to the precise meaning of the word “medicinal,” for the purposes of this particular case I will assume— without undertaking to say what may or what may not be the conclusion which the court will arrive at when it becomes necessary, if it does…
2Cases cited10 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- Hartranft v. LangfeldSupreme Court of the United States · 1888
- Robertson v. EdelhoffSupreme Court of the United States · 1890
- Meyer v. CadwaladerCourt of Appeals for the Third Circuit · 1898
- Hartranft v. SheppardSupreme Court of the United States · 1888
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3Cited by9 opinions
- Smith & Son Manufacturing Co. v. United StatesCourt of Customs and Patent Appeals · 1927
- Britt v. United StatesCourt of Customs and Patent Appeals · 1916
- J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1967
- Tucker v. WilliamsonDistrict Court, S.D. Ohio · 1915
- Zinkeisen & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909
4 more not listed; retrieve them via the Exa API.