Legal Opinion

Solomon v. United States

Court of Customs and Patent Appeals

Decided December 4, 1925No. 2526PublishedCited by 16 opinions

1Opinion of the CourtHatfield, Judge

Imported merchandise, described in the invoice as “glass stones/’ and consisting of pieces of glass, faceted, flat on one side and convex on the other, some red, some green, and some uncolored, was assessed for duty by the collector at 55 per centum ad valorem as articles composed of glass or paste, “cut or colored,” under paragraph 218 of the Tariff Act of 1922, which reads as follows:

Par. 218. Biological, chemical, metallurgical, pharmaceutical,, aijd surgical articles and utensils of all kinds, including all scientific articles, utensils, tubing and rods, whether used for experimental…

2Cases cited2 opinions

  1. Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  2. United States v. JudaeCourt of Customs and Patent Appeals · 1925

3Cited by16 opinions

  1. Gallagher & Ascher Co. v. United StatesUnited States Customs Court · 1966
  2. United States v. WyleCourt of Customs and Patent Appeals · 1926
  3. United States v. KoonsCourt of Customs and Patent Appeals · 1927
  4. Marks & Rosenfeld, Inc. v. United StatesUnited States Customs Court · 1943
  5. Corrigan Dispatch Co. v. United StatesUnited States Customs Court · 1967

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