Movius v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by J. Movius & Soil, importers of certain merchandise known as “Lanoline,” for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on such merchandise.
1Opinion of the Court
OOXE, District Judge.
The collector classified the merchandise in question under paragraph 7(5 of the act of 1890, which provides for “rendered oils” and “expressed oils.” The importers protested, insisting that it should have been classified under paragraph 316 of the same act as “wool-grease.” The board in an elaborate and carefully prepared opinion, after discussing the various questions involved, reached the following conclusions:
“The subsiance known as ‘Lanoline’ is:
“(1) A preparation composed of pure wool-fat and water.
“(2) It is not the wool-grease of commerce and is not an oil, hut is…
2Cited by6 opinions
- Apgar v. United StatesCourt of Appeals for the Seventh Circuit · 1897
- Zinkeisen & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909
- Swan & Finch Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- United States v. LeonardCourt of Appeals for the First Circuit · 1901
- Stone & Downer Co. v. United StatesCourt of Customs and Patent Appeals · 1918
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