Wm. J. Matheson & Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of general appraisers which sustained the action of the collector in assessing duty upon the merchandise in question.
1Opinion of the Court
TOWNSEND, District Judge.
The merchandise in question is a black dyestuff. It was classified for duty, under paragraph 18 of the act of October 1, 1890, as a coal-tar color or dye, by whatever name known, not specially provided for. The importer protested, claiming that it was specifically included under paragraph 478 of the free list, which is as follows: “478. Alizarine, natural or artificial, and dyes commercially known as alizarine yellow, alizarine orange, alizarine green, alizarine blue, alizarine brown, alizarine black.” The board of general appraisers affirmed the classification of the…
2Cases cited4 opinions
- Pickhardt v. MerrittSupreme Court of the United States · 1889
- Newman v. ArthurSupreme Court of the United States · 1883
- Dennison Manuf'g Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
- Smith v. FieldSupreme Court of the United States · 1882
3Cited by8 opinions
- Smillie v. United StatesCourt of Customs and Patent Appeals · 1924
- Klipstein v. United StatesCourt of Customs and Patent Appeals · 1913
- Haynes v. T. N. O. R. R. Co.Court of Appeals of Texas · 1908
- Alfred H. Smith Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
- Haynes v. Texas & New Orleans RailroadCourt of Appeals of Texas · 1908
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