Richards v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Bichards & Co. from a decision of the board of general appraisers in respect to the classification for duty of certain lithographic fashion prints imported by them.
1Opinion of the Court
WHEELEB, District Judge.
By paragraph 562 of the act of 1894, periodicals, issued regularly at stated periods, unbound and containing current literature of the day, were free; and, by paragraph 308, lithographic prints, except, among other circumstances, “when forming a part of a periodical or newspaper and accompanying the same,” were dutiable. These articles are lithographic fashion plates, and were returned for duty as lithographic prints. The importers protested that they were “free of duty” under paragraph 308, which states: “Lithographic prints, when forming part of a periodical and…
2Cited by2 opinions
- Lynch v. United StatesUnited States Customs Court · 1949
- Adams v. United States ex rel. PalmerCourt of Appeals for the Eighth Circuit · 1928