Zinkeisen & Co. 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. The decision of the Circuit Court affirmed the decision of the Board of General Appraisers, sustaining the action of the collector in assessing the merchandise in controversy as medicinal’ preparations, under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 68, 30 Stat. 154 (U. S. Comp. St. 1901, p. 1631). The opinion below is as follows: HAZED, District Judge.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The decision of the Circuit Court affirmed the decision of the Board of General Appraisers, sustaining the action of the collector in assessing the merchandise in controversy as medicinal’ preparations, under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 68, 30 Stat. 154 (U. S. Comp. St. 1901, p. 1631). The opinion below is as follows: HAZED, District Judge. The Board of General Appraisers decided upon the same evidence submitted to this court that the merchandise, known as “adeps lanae…
1Opinion of the Court
COXE, Circuit Judge.
The collector classified the appellants’ importations tinder Act July 31, 1897, c. 11, § 1, Schedule A, par. 68, 30 Stat. lot (U. S. Comp. St. 1901, p. 1631), which reads as follows:
Medicinal preparations not containing alcohol or in the preparation of which akohoJ is not used, not specifically provided for in ibis Act, twenty-five per centum aft valorem. 30 Stat. 154.
'Hie appellants insist that their merchandise should have been assessed as “wool grease” under paragraph 379 of the same act, which is as follows :
Xu How, ihree-fourths of one. cent per pound; wool grease,…
2Cases cited3 opinions
- Dodge & Olcott v. United StatesU.S. Circuit Court for the District of Southern New York · 1891
- Movius v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
- Park v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
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- Swan & Finch Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- Stone & Downer Co. v. United StatesCourt of Customs and Patent Appeals · 1918