United States v. Roessler & Hasslacher Chemical Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit 'Court of the United States for the Southern District of New York. This is an appeal from a decision of the circuit court, Southern district of New York, which reversed a decision of the board of general appraiser» reversing a decision of the collector of the port of New York touching the assessment for duly of certain imported merchandise, which, under the tariff act of 1894, was zinc dust.
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Appeal from the Circuit 'Court of the United States for the Southern District of New York. This is an appeal from a decision of the circuit court, Southern district of New York, which reversed a decision of the board of general appraiser» reversing a decision of the collector of the port of New York touching the assessment for duly of certain imported merchandise, which, under the tariff act of 1894, was zinc dust. The collector assessed duty thereon at 20 per centum ad valorem, under the provisions of section 3 of'said act, as an “article manufactured, in whole or in part, ndt provided for,”…
1Per curiam
We concur with the judge who tried the cause in the circuit court that this zinc dust is an article in a crude state, used in dyeing, for the reasons given in his opinion. Coming liras within the enumeration of a paragraph on the free list, the provisions of sections 3 and 4 do not apply to it.
2Cited by3 opinions
- Leber & Meyer v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- United States v. KlipsteinDistrict Court, S.D. New York · 1901
- United States v. KlipsteinCourt of Appeals for the Second Circuit · 1902