Sykes v. Magone
U.S. Circuit Court for the District of Southern New York
At Law. The plaintiff on the 3d and 12th of February, 1886, made two importations of “carmine of Persian berry extract.” These importations were classified by the collector as non-enumerated manufactured articles, dutiable at the rate of 20 per cent, under the tariff act of March 3, 1883, and duty at that rate was duly exacted thereon.
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At Law. The plaintiff on the 3d and 12th of February, 1886, made two importations of “carmine of Persian berry extract.” These importations were classified by the collector as non-enumerated manufactured articles, dutiable at the rate of 20 per cent, under the tariff act of March 3, 1883, and duty at that rate was duly exacted thereon. Against this classification and this exaction plaintiff protested, claiming that these importations were dutiable at the rate of 10 per cent, ad valorem, on the ground that they were extracts and decoctions ofdyewoods, or berries, advanced in value by…
1Opinion of the Court
. Lacombe, J.,
(orally charging the jury, after stating the facts as above.') There are. a number of articles as to which no duty is to be paid. Those figure on the free list. With regard to about everything else which comes here, congress has undertaken to prescribe the specific rate of duty which it shall pay. Of course to do this by a verbal enumeration of every known article,' whether a natural growth or a product of manufacture, would be practically impossible. So, after enumerating with greater or less detail, and by special or general terms, such articles as it occurs to them to…
2Cited by6 opinions
- Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
- Lang v. United StatesCourt of Customs and Patent Appeals · 1913
- Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1914
- Rich v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- David L. Moss & Co. v. United StatesUnited States Customs Court · 1941
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