In re Rosenwald
U.S. Circuit Court for the District of Southern New York
At Law. Appeal by tho importers from a decision of the board of United States general appraisers affirming Uie decision of the collector in the classification for customs duties of certain Sumatra leaf tobacco, unstemmed, imported into the port of New York, June 25, 1890. The examination of tho tobacco by the United States examiner and appraiser was as, above set forth in tho syllabus io this case.
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At Law. Appeal by tho importers from a decision of the board of United States general appraisers affirming Uie decision of the collector in the classification for customs duties of certain Sumatra leaf tobacco, unstemmed, imported into the port of New York, June 25, 1890. The examination of tho tobacco by the United States examiner and appraiser was as, above set forth in tho syllabus io this case. The provision of the tariff; act of March 3, 1883, under which liie collector classified a part of the tobacco for duty, was in Schedule F. (Tariff Ind., New, par. 246,) as follows: “246. Leaf…
1Opinion of the Court
LACOMBE, Circuit Judge.
I am not satisfied that the examination given was sufficient to answer the requirements of the statute. It should be such as to determine whether the tobacco has or has not the distinctive features which place it in one or other of the paragraphs imposing duty. About one-sixtieth of each bale was examined, with this result:
There appear here too great variances, even in the tobacco from the same plantation, to warrant the assumption that the other 59-GO of the examined bale, as well as the contents of the unexamined bales, contain tobacco of both grades in the…
2Cited by1 opinion
- United States v. RosenwaldCourt of Appeals for the Second Circuit · 1895