United States v. Presbyterian Hospital
Court of Appeals for the Second Circuit
Appeal from tbe Circuit Court of tbe United States for tbe Southern District of New York. This was an' appeal from tbe decision of tbe circuit court reversing tbe decision of tbe board of general appraisers concerning certain articles imported by tbe Presbyterian Hospital in tbe city of New York.
1Opinion of the Court
WALLACE, Circuit Judge.
This case involves the proper classification for duty under the tariff act of October 1, 1890, of certain articles imported by an institution established for educational purposes, as well as for a hospital. The articles were imported, not for sale, but for the use of the institution in connection with its clinics and training school, and were adapted for use by physicians and surgeons in the treatment of diseases or physical injuries. They were classified for duty by the collector as “manufactures of glass,” and “manufactures of glass and metal, metal chief value,”…
2Cases cited1 opinion
- Robertson v. OelschlaegerSupreme Court of the United States · 1890
3Cited by6 opinions
- United States v. KastorCourt of Customs and Patent Appeals · 1915
- United States v. Massachusetts General HospitalCourt of Appeals for the First Circuit · 1900
- In re Massachusetts General HospitalU.S. Circuit Court for the District of Massachusetts · 1899
- O. G. Hempstead & Son v. United StatesCourt of Customs and Patent Appeals · 1929
- O. G. Hempstead & Son v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1903
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