Legal Opinion
United States v. Richard
Court of Appeals for the Second Circuit
Decided January 5, 1900No. 82PublishedCited by 1 opinion
Appeal from the Circuit Court of the United States for the Southern District of New York. " This cause comes here upon appeal from a decision of the circuit !£ourt, Southern district of New York, reversing a decision of the board of general appraisers which sustained a ruling of the collector of the port of New York touching certain pictures on china or porcelain.
1Opinion of the Court
LACOMBE, Circuit Judge.
The importation was made under the tariff act of 1890, and the relevant paragraphs are:
“Par. 04. Tiles and brick, other than fire brick, not glazed, ornamented, painted, enameled, vitrified or decorated, 25 per centum ad valorem; ornamented, glazed, painted, enameled, vitrified or decorated, and all encaustic, 45 per centum ad valorem.”
“Par. 100. China, porcelain, parían, bisque, earthen, stone and crockery-ware, including plaeques, ornaments, toys, charms, vases and statuettes, painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in…
2Cases cited1 opinion
- United States v. PerrySupreme Court of the United States · 1892
3Cited by1 opinion
- Amerman v. United StatesU.S. Circuit Court for the District of Southern New York · 1900