Farbenfabriken of Elberfeld Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of general appraisers ’which affirmed the classification for duty by the collector of the merchandise in question.
1Opinion of the CourtTownsend, District Judge
(orally). The merchandise in question comprises certain colors, assessed for duty at 25 per cent, ad valorem under the provisions of paragraph 14 of the act of 1894, as “coal-tar colors or dyes,-by whatever name known, and not specially *555provided for in this act,” and claimed to be exempt from duty under paragraph 368 of said act, as “alizarin, natural or artificial.” These dyes are claimed to be artificial alizarin in the sense that while they are not derived from alizarin or anthraein, and are not chemically alizarin, they are known generally as alizarin colors, and correspond to the tests…
2Cases cited4 opinions
- Cochrane v. Badische Anilin & Soda FabrikSupreme Court of the United States · 1884
- United States v. SehlbachCourt of Appeals for the Second Circuit · 1898
- Selbach v. United StatesU.S. Circuit Court for the District of Southern New York · 1897
- Farbenfabriken of Elberfeld Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1900