Legal Opinion
Dennison Manuf'g Co. v. United States
Court of Appeals for the Second Circuit
Decided February 20, 1896PublishedCited by 9 opinions
This is an appeal from a decision of the circuit court, Southern district of New York, affirming a decision of the board of general appraisers, which sustained the collector of the port of New York, in his assessment of duty upon certain importations as “tissue paper.”
1Opinion of the Court
LACOMBE, Circuit Judge.
The tariff act of October 1,1890, contains the following provisions.
“Par. 419. Papers known commercially as copying paper, filtering paper, silver paper, and all tissue paper, white or colored, made up in copying books, reams or in any other form, eight cents per pound, and in addition thereto 15% ad valorem; albumenized or sensitive paper, 35% ad valorem.”
“Par. 422. Paper hangings or paper for screens or fire boards, writing paper, drawing paper, and all other paper not specially provided for in this act, 25% ad valorem.”
“Par. 425. Manufactures of paper, or of which…
2Cases cited4 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Maddock v. MagoneSupreme Court of the United States · 1894
- Curtis v. MartinSupreme Court of the United States · 1845
- Rossman v. HeddenSupreme Court of the United States · 1892
3Cited by9 opinions
- Smillie v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. SehlbachCourt of Appeals for the Second Circuit · 1898
- Wm. J. Matheson & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
- Alfred H. Smith Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
- United States v. Nippon Yusen KaishaCourt of Customs and Patent Appeals · 1923
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