Legal Opinion
Francklyn v. United States
U.S. Circuit Court for the District of Southern New York
Decided November 12, 1902No. 3,202PublishedCited by 2 opinions
Appeal by the Importers from a Decision of the Board of General Appraisers Which Affirmed the Classification by the Collector of the Importation in Question.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question is a crude mineral product, which was assessed for duty at 30 per cent, ad valorem, under the provisions of paragraph 58, Tariff Act July 24, 1897 [U. S. Comp. St. 1901, p. 1630], as a "“color,” and was claimed to be dutiable at 40 cents per ton, as “iron ore,” under paragraph 121 of said act [U. S. Comp. St. 1901, p. 1636]. The paragraphs bearing on this question are the following:
“Par. 58 [U. S. Comp. St. 1901, p. 1630]. All paints, colors, pigments, lakes, crayons, smalts and frostings, whether crude or dry or mixed, or ground with water…
2Cited by2 opinions
- National Lead Co. v. United StatesUnited States Customs Court · 1963
- Hill v. Francklyn & FergusonCourt of Appeals for the Third Circuit · 1908