Legal Opinion

Bache v. United States

Court of Appeals for the Second Circuit

Decided May 27, 1897Published

Appeal from the Circuit Court of the United States for the Southern District of blew York. This was an appeal from the decision of the circuit court affirming the decision of the board of general appraisers as to the classification of certain merchandise consisting of cylinder, crown, or common window glass, a part of which was colored throughout when melted, and the rest on the outside by Hashing.

1Per curiam

The importations in controversy were stained window glass, and the question which we have to decide is wliether the merchandise was subject to duty pursuant to paragraphs 132 and 3.18 of the tariff act of October 1, 1890, or was subject to duty pursuant to the provisions of paragraph 122 of the same tariff act. Paragraph 132 imposes duty upon “unpolished cylinder, crown, and common window glass” (of the dimensions of the importations in question) at 3¿ cents per pound, and paragraph 118 subjects to a duty of 30 per cent, ad valorem, in addition to the rales otherwise chargeable thereon,…

2Cases cited2 opinions

  1. Matheson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
  2. United States v. Eisner & Mendelsohn Co.Court of Appeals for the Second Circuit · 1894

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