Pickhardt v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This was an application by William Pickhardt and Adolph Kuttroff, partners as William Pickhardt & Kuttroff, importers of certain dyestuffs, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on such goods. The circuit court affirmed the decision of the board of general appraisers.
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Appeal from the Circuit Court of the United States for the Southern District of New York. This was an application by William Pickhardt and Adolph Kuttroff, partners as William Pickhardt & Kuttroff, importers of certain dyestuffs, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on such goods. The circuit court affirmed the decision of the board of general appraisers. The importers appealed.
1Opinion of the Court
SHIPMAN, Circuit Judge.
The appellants, composing the firm of William Pickhardt & Kuttroff, imported into the port of New York, after October 1, 1890, and during the year 1891, -sundry invoices of the dyestuffs known as “gallein” and “coeruline.” The collector classified this merchandise as coal-tar colors or dyes, and exacted a duty of 35 per cent, ad valorem, under the provision of paragraph IS of the tariff act of October 1, 1890, which reads as follows: “All coal tar colors or dyes by whatever name known, and not specially provided for in this act, thirty-five per centum ad valorem.” The…
2Cited by2 opinions
- Neresheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
- Vandiver v. United StatesCourt of Appeals for the Third Circuit · 1907