United States v. United States Exp. Co.
U.S. Circuit Court for the District of Southern New York
Appeal by the United States from a decision of the board of general appraisers which reversed the action of the collector of customs in assessing duty upon the importations in question.
1Opinion of the Court
TOWNSEND, District Judge.
The articles in question are strips of pearl, commercially known as “pearl scales” or “stock pearl,” classified for duty at 5 cents apiece, as “parts of knives, wholly or partly manufactured,” under paragraph 153 of the act of 1897. The importer protests, claiming that the articles are dutiable at 35 per cent, ad valorem, under paragraph 450 of said act, as “manufactures of mother-of-pearl, not specially provided for.” It is agreed that they are not raw material, but manufactured articles. The question presented is whether they are parts of knives. On behalf of the…
2Cases cited5 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- Magone v. WiedererSupreme Court of the United States · 1895
- In re BlumenthalU.S. Circuit Court for the District of Southern New York · 1892
- In re John Russell Cutlery Co.U.S. Circuit Court for the District of Massachusetts · 1893
- United States v. SimonU.S. Circuit Court for the District of Southern New York · 1897
3Cited by1 opinion
- Philadelphia Storage Battery Co. v. LedererDistrict Court, E.D. Pennsylvania · 1927