In re Goldberg
U.S. Circuit Court for the District of Southern New York
At Law. Appeal by the importers from a judgment of the board of general appraisers affirming the decision of the collector of the port of New York in the classification for customs duties of certain merchandise composed of black glass and iron, glass being the material of chief value, on which the collector levied duty as upon manufactures of glass at 60 per cent, ad valorem, under the provisions of Schedule B, pax. 10S, of the tariff act of October 1, 1890. The importers…
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At Law. Appeal by the importers from a judgment of the board of general appraisers affirming the decision of the collector of the port of New York in the classification for customs duties of certain merchandise composed of black glass and iron, glass being the material of chief value, on which the collector levied duty as upon manufactures of glass at 60 per cent, ad valorem, under the provisions of Schedule B, pax. 10S, of the tariff act of October 1, 1890. The importers protested that the goods were manufactures of jet, or of which jet.was the material of chief value, and that they were…
1Opinion of the Court
LAOOM13E, Circuit; Judge.
There seems to be a statutory moaning of the word “jet.” Evidently the unmanufactured jet of paragraph (>20 in the tariff act of 1890 is the material out of which the manufactures of jet provided for in paragraph 459 of the same act are made. This interpretation seems the only correct one. in view of the circumstance that the act of 1883 (paragraph 458) provided for manufactures of jet and for “imitations of jet." There can hardly be a doubt that congress used the word “jet” with the same meaning' in tin act of 1890 that it had in the act of 1883. I shall therefore…
2Cited by1 opinion
- Loewenthal v. United StatesU.S. Circuit Court for the District of Southern New York · 1898