Kuttroff, Pickhardt & Co. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the South- • ern District of New York. This-cause comes here upon appeal from a decision of the Circuit Court, affirming a decision of the Board of General Appraisers (G. A. 6,647, T. D. 28,346), which affirmed the collector at the port of New York. The importation is commercially known as “chrome alum,” and was classified under Act July 24, 1897, c. 11, '§' 1, Schedule A, par. -3, 30 Stat. 151 (U. S. Comp.
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Appeal from the Circuit Court of the United States for the South- • ern District of New York. This-cause comes here upon appeal from a decision of the Circuit Court, affirming a decision of the Board of General Appraisers (G. A. 6,647, T. D. 28,346), which affirmed the collector at the port of New York. The importation is commercially known as “chrome alum,” and was classified under Act July 24, 1897, c. 11, '§' 1, Schedule A, par. -3, 30 Stat. 151 (U. S. Comp. St. 1901, p. 1627), as a “chemical salt.” It is concededly a chemical salt; but the importers contend that it is entitled to free…
1Opinion of the Court
The opinion filed in the Circuit Court reads as follows:
HAZEL, District Judge.
The Board of Appraisers in this case affirmed the decision of the collector, who assessed the merchandise herein as a chemical salt dutiable at' 25 per centum ad valorem under paragraph 3 of the act oí 1897. The chief question involved herein is whether the merchandise, described as chrome alum, in its imported state was crude within the meaning of law. The witnesses agree that when the importation was received in this country it was in the crudest form known to commerce. It is sold to tanners, dyers, and…
Also in this document: Per curiam.
2Cases cited5 opinions
- United States v. MerckCourt of Appeals for the Second Circuit · 1895
- United States v. GodwinU.S. Circuit Court for the District of Southern New York · 1899
- Roessler & Hasslacher Chemical Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
- Hills Bros. v. United StatesCourt of Appeals for the Second Circuit · 1906
- Hills Bros. v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
3Cited by1 opinion
- Reichard Coulston, Inc. v. United StatesCourt of Customs and Patent Appeals · 1946