Standard Varnish Works v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Application by the Standard Varnish Works for review of a decision of the board of general appraisers affirming the classification by the collector of the port of New York of certain merchandise imported by them. The circuit court affirmed the decision of the board of general appraisers. 53 Fed. 78G. The importers appeal.
1Opinion of the Court
LAOOMBE, Circuit Judge.
The board of general appraisers found that the merchandise in question is commercially known by various names, such as candle tar, candle pitch, palm pitch, and candle residuum; that it is produced from tallow, animal grease, and palm oil, by subjecting the same to treatment with superheated steam in closed boilers or retorts, whereby the stearine and the candle tar or pitch are separated, the stearine being carried out of the retort by distillation, and the candle tar or pitch remaining in the boiler or retort; that this candle tar or pitch is a product used in the…
2Cases cited2 opinions
- In re Herter Bros.Court of Appeals for the Second Circuit · 1892
- In re HigginsCourt of Appeals for the Second Circuit · 1893
3Cited by12 opinions
- American Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1924
- Hampton v. United StatesCourt of Customs and Patent Appeals · 1915
- American Smelting & Repining Co. v. United StatesCourt of Customs and Patent Appeals · 1928
- Murray v. United StatesUnited States Customs Court · 1941
- Kamikawa Bros. v. United StatesCourt of Customs and Patent Appeals · 1927
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