United States v. O. G. Hempstead & Son
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,067 (T. D. 26,475), relating to merchandise imported at the port of Philadelphia.
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On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,067 (T. D. 26,475), relating to merchandise imported at the port of Philadelphia. A part of the record returned by the board to the Circuit Court consisted of an official chemist’s report, made in the laboratory connected with the office of the United States Appraiser at the port of New York, which was prepared in accordance with a request made by the Board of General Appraisers to said appraiser.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The article in controversy is plain magnesite brick weighing less than 10 pounds each, and the question for decision is, under what clause of the tariff act of 1897 the duty should be imposed. Act July 24,1S97, c. 11, § 1, Schedule B, par. 87, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1632], The collector classified the importation under clause 3, as “brick, other than fire brick, not glazed, enameled, painted, vitrified, ornamented or decorated in any manner,” and assessed the duty at 25 per cent, ad valorem. The importer protested, testimony was taken by the…
2Cases cited3 opinions
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Maddock v. MagoneSupreme Court of the United States · 1894
- Swan v. ArthurSupreme Court of the United States · 1881
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- Wolff v. United StatesU.S. Circuit Court for the District of Northern California · 1909