United States v. Klipstein
District Court, S.D. New York
Appeal by the United States from a decision (G. A. 4744) of the Board of General Appraisers, which reversed the action of the collector of customs at the port of New York in assessing duty on certain merchandise imported by A. Klipstein & Co. Affirmed 113 Fed. 1021.
1Opinion of the Court
TOWNSEND, District Judge.
The main question here was elaborately argued in Roessler & Hasslacher Chemical Company v. United States (C. C.) 94 Fed. 822, in which the Circuit Court, reversing the decision (G. A. 4705) of the Board of General Appraisers, held that the merchandise in question (zinc dust) was free as an article “in a crude state, used in dyeing, not specially provided for.” Paragraph 386, Free List, § 2, c. 349, Tariff Act Aug. 27, 1894, 28 Stat. 537. This decision was affirmed by the Circuit Court of Appeals. United States v. Roessler & Hasslacher Chemical Company, 39 C. C. A.…
2Cases cited2 opinions
- Roessler & Hasslacher Chemical Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
- United States v. Roessler & Hasslacher Chemical Co.Court of Appeals for the Second Circuit · 1900
3Cited by2 opinions
- Carter v. United StatesCourt of Customs and Patent Appeals · 1915
- Leber & Meyer v. United StatesU.S. Circuit Court for the District of Southern New York · 1904