Legal Opinion
Downing v. United States
U.S. Circuit Court for the District of Southern New York
Decided January 16, 1900No. 2,534PublishedCited by 1 opinion
1Opinion of the Court
WHEELER, District Judge.
These are tubes of wrought steel for holding gas under pressure. They seem to be specially provided for as tubes of steel under paragraph 130 of the act of 1894, for “boiler or other tubes” of steel, and consequently not to he manufactures of steel not otherwise provided for, under paragraph 177, as they were assessed. Decision reversed.
2Cited by1 opinion
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