Legal Opinion

Hahn v. United States

U.S. Circuit Court for the District of Southern New York

Decided February 7, 1903No. 3,276PublishedCited by 3 opinions

1Opinion of the Court

WHEELER, District Judge.

The question here is whether “various articles, such as paper cutters, paper weights, knife handles, and pen or pencil holders or handles made wholly or chiefly of agate or onyx,” are dutiable by similitude to “precious stones, cut, but not set,” under Act Oct. i, 1890, par. 454 (26 Stat. 601), as they were finally held to be by similitude to “precious stones of all kinds,” under Act 1883 (22 Stat. 488), in Hahn v. U. S., 40 C. C. A. 622, 100 Fed. 635, between these same parties. These similitude provisions, respectively, lay on “every nonenumerated article which bears…

2Cases cited1 opinion

  1. Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900

3Cited by3 opinions

  1. David L. Moss & Co. v. United StatesUnited States Customs Court · 1941
  2. Hartmann Trunk Co. v. United StatesCourt of Customs and Patent Appeals · 1940
  3. Smith v. Computing Scale Co.U.S. Circuit Court for the District of Southern Ohio · 1906

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