Legal Opinion
United States v. Deutsch
Court of Appeals for the Second Circuit
Decided February 8, 1910No. Nos. 219-223 (5,432-5,436)PublishedCited by 4 opinions
Appeals from the Circuit Court of the United States for the Southern District of New York.
1Opinion of the Court
WARD, Circuit Judge.
The articles in question are post cards made of paper, or of paper combined with other materials, such as celluloid, silk, or wood, the latter being the components of chief value. On one side the words “Post Card” are printed in various languages, and on the other side there are different floral and decorative effects produced by spraying and embossing. The collector assessed the merchandise as manufactured articles according to the component of chief value under various paragraphs of the act of 1897. The importers contend that they should have been assessed under…
2Cases cited4 opinions
- Hamilton v. United StatesCourt of Appeals for the Second Circuit · 1909
- United States v. HenselU.S. Circuit Court for the District of Southern New York · 1907
- Ringk v. United StatesU.S. Circuit Court for the District of Southern New York · 1908
- Bonte v. SeebergerUnited States Circuit Court · 1887
3Cited by4 opinions
- State Ex Rel. W. R. Clark Printing & Binding Co. v. LeeSupreme Court of Florida · 1935
- Menchaca v. United StatesUnited States Customs Court · 1965
- United States v. Nippon Yusen KaishaCourt of Customs and Patent Appeals · 1923
- C. S. Allen Corp. v. United StatesUnited States Customs Court · 1950