Fisher v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by Fisher & Co. for the review of a decision of the board of general appraisers in respect to the classification for duty of certain marble or limestone imported by them.
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This was an application by Fisher & Co. for the review of a decision of the board of general appraisers in respect to the classification for duty of certain marble or limestone imported by them. The facts are shown in the opinion of the board of general appraisers, which was as follows: The merchandise is invoiced as “Istrian stone,” and was assessed for duty at 50 cents per cubic foot, under x>aragraph .103, Tariff Act 1894, which reads as follows: “103. Marble of all kinds In block, rough or squared only, fifty cents per cubic foot.” There are two claims made In the protest, viz. that the…
1Opinion of the Court
WHEELER, District Judge.
Paragraph 108 of the act of 1894 provides for a duty on “marble of all kinds.” The board has, upon evidence, found that this merchandise is “Istrian marble,” which is a kind of marble. No evidence has been taken since, and the finding cannot properly be disturbed. Decision affirmed.
2Cited by1 opinion
- United States v. Tompkins Kiel Marble Co.Court of Customs and Patent Appeals · 1926