Latimer v. United States
Supreme Court of the United States
APPEAL PROM THE DISTRICT COURT OP THE UNITED STATES POR PORTO RICO. The facts, which involve the classification of tobacco scraps under the Tariff Act of 1897, are stated in the opinion.
1Opinion of the CourtJustice Lamar
In the process of manufacturing and handling tobacco small pieces are broken, from the brittle leaves, and fall to the floor of the warehouse or factory. These scraps are not treated as worthless, but are swept up, and, when cleaned, are used in the manufacture of a cheap grade of cigarettes and stogies.
The plaintiff in error shipped to Porto Rico a quantity of these sweepings, and the question arose as to whether the shipment was dutiable at 10 per cent, ad valorem as “waste, not specially provided for in this Act,” under § 463 of the Tariff Act of 1897; or, at 55 cents a pound as “tobacco,-…
2Cases cited2 opinions
- Patton v. United StatesSupreme Court of the United States · 1895
- Seeberger v. CastroSupreme Court of the United States · 1894
3Cited by58 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Union Oil Associates v. JohnsonCalifornia Supreme Court · 1935
- Cincinnati, N. O. & T. P. Ry. Co. v. ThompsonCourt of Appeals for the Sixth Circuit · 1916
- Willits & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
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