Eimer v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Eimer & Amend, importers, from the decision of the board of general appraisers sustaining the action of the collector of New York in assessing duty upon certain instruments imported.
1Opinion of the Court
TOWNSEND, District Judge.
The goods in question were assessed as optical instruments at 10 per cent, ad valorem, under the provisions of paragraph 98 of the act of 1891, and are claimed as free under paragraph 585 of said act, as “philosophical and scientific instruments imported for the use of a society incorporated for scientific purposes.” The apparatus was imported for the use of the state board of health of Minnesota. It is doubtful whether this board of health is an institution established for scientific purposes, within the benefit of the act. Robertson v. Oelschlaeger, 137 U. S. 136,…
2Cases cited1 opinion
- Williams v. United StatesSupreme Court of the United States · 1890
3Cited by1 opinion
- Eimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1906