Legal Opinion

Dingelstedt v. United States

Court of Appeals for the Second Circuit

Decided December 7, 1898No. Nos. 19, 36, 37PublishedCited by 22 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. These causes come here upon cross appeals in the first of them, and upon the importer’s appeal in the last of them, from decisions of the circuit court, Southern district of New York (the causes were argued together),-reversing decisions of the board .of general appraisers (87 Fed. 190), which affirmed decisions of the collector of the port of New York touching the classification for…

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Appeal from the Circuit Court of the United States for the Southern District of New York. These causes come here upon cross appeals in the first of them, and upon the importer’s appeal in the last of them, from decisions of the circuit court, Southern district of New York (the causes were argued together),-reversing decisions of the board .of general appraisers (87 Fed. 190), which affirmed decisions of the collector of the port of New York touching the classification for duty of certain imported arc-light carbons. The relevant provisions of the tariff act of 1894 are: “40. [Paints, colors,…

1Opinion of the Court

LACOMBE, Circuit Judge.

The board found that:

“The various materials used in the manufacture of carbon points are principally lampblack, natural graphite, or plumbago, gas-retort, graphite, which is the free carbon taken v. and deposited against the top of the retort in the distillation of coal, some qualities of retort coke, the carbon residuum from the distillation of petroleum, and coal tar. Lampblack at the present time is chiefly produced by the combustion of dead oil, a fractionate of tar distilled from bituminous coal, and by the combustion of natural gas. It is also so produced to some…

2Cases cited1 opinion

  1. Dodge v. United StatesCourt of Appeals for the Second Circuit · 1898

3Cited by22 opinions

  1. Faunce v. United StatesUnited States Customs Court · 1959
  2. United States v. MurphyCourt of Customs and Patent Appeals · 1926
  3. Reed v. United StatesCourt of Customs and Patent Appeals · 1914
  4. Durbrow v. United StatesCourt of Customs and Patent Appeals · 1924
  5. United States v. General Electric Co.Court of Customs and Patent Appeals · 1913

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