United States v. Straus
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below reversed the assessment of duty by the collector of customs at the port of New York. The case relates to the following provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule B, par. 96, 30 Stat.-156 (U. S. Comp.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below reversed the assessment of duty by the collector of customs at the port of New York. The case relates to the following provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule B, par. 96, 30 Stat.-156 (U. S. Comp. St 1901, p. 1633) : “96. * * * Earthen * * * ware * * * stained * * * or otherwise decorated or ornamented in any manner, sixty per centum ad valorem; if not ornamented or decorated, iifty-flve per centum ad valorem.” The Board of General Appraisers held the goods in…
1Concurrence
LACOMBE, Circuit Judge.
I concur in what seems to be the unconstrained opinion of the Board of General Appraisers, namely, that the addition of this colored glaze to the earthenware has “decorated” it within the meaning of the statute, although but a single color is shown. Indeed, it wóuld seem upon the proofs to be a reasonable conclusion that the earthenware is “stained,” although the stain is in the glaze, not in the substructure. Evidently the word “stained” has no special trade meaning. I do not concur, however, in the final conclusion of the board that they are constrained by former…
2Cases cited2 opinions
- Koscherak v. United StatesCourt of Appeals for the Second Circuit · 1899
- G. W. Thurnauer & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1908
3Cited by6 opinions
- Otagiri Mercantile Co. v. United StatesUnited States Customs Court · 1960
- Joanna Western Mills Co. v. United StatesUnited States Customs Court · 1970
- Colonial Corp. of America v. United StatesUnited States Customs Court · 1969
- International Lapidaries Co. v. United StatesUnited States Customs Court · 1956
- United States v. N. M. Albert Co.Court of Customs and Patent Appeals · 1954
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