Smith & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 40693. [Oral argument Oct. 11, 1917, by Mr. Levett and Mr. Lawrence.]
1Opinion of the Court
MONTGOMERY, Presiding Judge,
delivered tbe opinion of the court:
The merchandise consists of thin glass bottles having figures of sprays of leaves and fruits, which are molded into the glass and not added by a separate or additional process. The board held that they were dutiable under paragraph 84 of the tariff act of 1913, and in so doing determined that they were ornamented, within the meaning of said section.
Paragraph 84, so far as necessary to be quoted, reads as follows:
Glass bottles * * * composed wholly or in chief value of glass, ornamented or decorated in any manner, or cut, engraved,…
2Cases cited3 opinions
- Newman v. ArthurSupreme Court of the United States · 1883
- Koscherak v. United StatesCourt of Appeals for the Second Circuit · 1899
- United States v. Wakem & McLaughlinCourt of Customs and Patent Appeals · 1912
3Cited by3 opinions
- United States v. Todd & Co.Court of Customs and Patent Appeals · 1921
- Protest 947300-G of Edward P. Paul & Co.United States Customs Court · 1946
- United States v. Todd & Co.Court of Customs and Patent Appeals · 1921