Zucker & Levett Chemical Co. v. Magone
U.S. Circuit Court for the District of Southern New York
At Law. This was an action against the collector of the port of New York, to recover duties alleged to have been exacted in excess of the lawful rate upon certain oxides of iron. The collector had assessed, the duty at 25 per cent, under the provision in Schedule A of the act of March 3, 1883, for “colors.” The importer claimed that the articles were properly dutiable at 20 per cent., as “polishing powders,” under a provision therefor in Schedule N of the same act.
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At Law. This was an action against the collector of the port of New York, to recover duties alleged to have been exacted in excess of the lawful rate upon certain oxides of iron. The collector had assessed, the duty at 25 per cent, under the provision in Schedule A of the act of March 3, 1883, for “colors.” The importer claimed that the articles were properly dutiable at 20 per cent., as “polishing powders,” under a provision therefor in Schedule N of the same act. The proof showed that the articles were used for both purposes. As to some of the importations it was shown that they were much…
1Opinion of the CourtLacombe, J.
(after stating the fads as above.) It appears by the statute (act of 1883) that congress has provided, in the chemical product schedule, for “colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem.” Inasmuch as the tariff act immediately thereafter proceeds to deal with bone-black, ocher, and umber, it might perhaps be supposed that congress intended to restrict the exception to that schedule: but they have not said so, and to put that inter]¡rotation upon the act would…
2Cited by3 opinions
- Hecht & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- United States v. ParkCourt of Customs and Patent Appeals · 1917
- Herskovitz v. United StatesU.S. Circuit Court for the District of Southern New York · 1910