Legal Opinion

United States v. Kastor

Court of Customs and Patent Appeals

Decided April 14, 1915No. 1254PublishedCited by 10 opinions

Appeal from Board of United States General Appraisers, Abstract 33236 (T. D. 33668).

1Opinion of the Court

De Vries, Judge,

delivered tbe opinion of the court:

The importation was one of scissors by the Board of Education of New York City admittedly for use in teaching sewing in the schools of that city. There is nothing distinctive in their construction from the scissors of a ldnd commonly bought and sold in trade and commerce for household and industrial uses save that they have stenciled on one blade the words “Board of Education.” The collector of customs at the port of New York assessed them for dutiable purposes under an eo nomine provision of paragraph 152 of the tariff act of 1909 as…

2Cases cited5 opinions

  1. United States v. Massachusetts General HospitalCourt of Appeals for the First Circuit · 1900
  2. United States v. Wyman & Co.Court of Customs and Patent Appeals · 1912
  3. Robertson v. OelschlaegerSupreme Court of the United States · 1890
  4. In re Massachusetts General HospitalU.S. Circuit Court for the District of Massachusetts · 1899
  5. United States v. Presbyterian HospitalCourt of Appeals for the Second Circuit · 1896

3Cited by10 opinions

  1. United States v. BokerCourt of Customs and Patent Appeals · 1915
  2. United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
  3. Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  4. United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
  5. United States v. IrwinCourt of Customs and Patent Appeals · 1916

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