Edward Benneche & Bro. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Following- is the opinion of the court below: • WHEELER, District Judge. This is found to be specifically hand-made paper, which is specifically provided for under paragraph 401 of the act of 1897, and is not such as was under consideration in Miller v. U. S. (O. C.) 128 Eed. 469, although the remark there made would cover it, as held by the Board.
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Appeal from the Circuit Court of the United States for the Southern District of New York. Following- is the opinion of the court below: • WHEELER, District Judge. This is found to be specifically hand-made paper, which is specifically provided for under paragraph 401 of the act of 1897, and is not such as was under consideration in Miller v. U. S. (O. C.) 128 Eed. 469, although the remark there made would cover it, as held by the Board. That remark as made by me does not appear to have been sound, and was not essential to the decision, and was not approved by the mere affirmance of the…
1Opinion of the Court
COXE, Circuit Judge.
The merchandise in question is hand-made India transfer paper imported from China. It is used for making lithographic transfers and is sold to dealers in lithographic supplies. It is also used for printed proofs and plates. It was assessed by the collector as hand-made paper under paragraph 401 of the act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule M, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1672], the relevant portions of' which are as follows:
“Writing, letter, note, hand-made, drawing, ledger, bond, record, tablet, and typewriter paper, weighing not less than ten…
2Cases cited1 opinion
- Miller v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
3Cited by4 opinions
- United States v. SeydCourt of Appeals for the Second Circuit · 1907
- United States v. Davies, Turner & Co.Court of Appeals for the First Circuit · 1910
- Davies v. United StatesU.S. Circuit Court for the District of Massachusetts · 1909
- United States v. American Trading Co.Court of Customs and Patent Appeals · 1930