WM. Ropes & Co. v. United States
District Court, S.D. New York
Appeal by the importers from a decision of the board of general appraisers which affirmed the decision of the collector of customs with' regard to the merchandise in question when imported at the port of New York.
1Opinion of the CourtTownsend, District Judge
(orally). The merchandise in question is a mechanical combination of paraffin, which is a product of petroleum, and of ceresia, which is a fossil wax. Eighty per cent, in weight consists of paraffin, and 20 per cent, in weight of ceresia. Seven-elevenths of its value is wax, and four-elevenths is a product of petroleum. Its chief value, therefore, is wax; and, when thus combined with the petroleum product or paraffin, it constitutes a man*991ufacture of wax, which is known and sold as “albolene.” The substance is imported from St. Petersburg. This manufacture of wax was assessed for duty at 1.70…
2Cases cited2 opinions
- The Alijandro v. WallaceCourt of Appeals for the Ninth Circuit · 1893
- United States v. RosensteinCourt of Appeals for the Second Circuit · 1894
3Cited by2 opinions
- United States v. DowningCourt of Appeals for the Second Circuit · 1906
- Schoellkopf, Hartford & Hanna Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1905