Foppes v. Magone
U.S. Circuit Court for the District of Southern New York
At Law. Action to recover back customs duties. The articles involved in the suit were imported by the plaintiffs from German}^ into the port of New York in 1887 and 1888, and were assessed for duty by the collector at 10 per centum ad valorem, under tariff act of March 3, 1883, Schedule N, “Sundries,” (Tariff Index, new, 482,) as “rattans and reeds, manufactured, but not made up into completed articles.”
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At Law. Action to recover back customs duties. The articles involved in the suit were imported by the plaintiffs from German}^ into the port of New York in 1887 and 1888, and were assessed for duty by the collector at 10 per centum ad valorem, under tariff act of March 3, 1883, Schedule N, “Sundries,” (Tariff Index, new, 482,) as “rattans and reeds, manufactured, but not made up into completed articles.” The plaintiffs protested, claiming that the goods were duty free under the same act, “Free List,” (Id. 770,) and brought this action to recover the amount of the duties paid. Rattan was shown…
1Opinion of the Court
LacoMbe, J.,
(orally.) The two provisions of the tariff with which we are concerned in this ease are paragraphs 482 and 770. The first of these is as follows: “Rattans and reeds, manufactured, but not made up into completed articles, ten per centum, ad. valorem.” The second provides that “rattans and reeds, unmanufactured,” shall be exempt from duty. What the rattan is, we know by the testimony of the witnesses, and by the Exhibit S, “Rattans,” introduced in this case. In its natural condition, it comes here free. When manufactured, it pays a duty of 10 per centum. It appears that when this…
2Cases cited1 opinion
- Hartranft v. WiegmannSupreme Court of the United States · 1887
3Cited by5 opinions
- Union Wire Rope Corporation v. Atchison, T. & SF Ry. Co.Court of Appeals for the Eighth Circuit · 1933
- In re I. Rheinstrom & Sons Co.District Court, E.D. Kentucky · 1913
- United States v. WinterCourt of Customs and Patent Appeals · 1913
- Rattan & Cane Co. v. United StatesCourt of Customs and Patent Appeals · 1915
- Peabody & Co. v. United StatesCourt of Customs and Patent Appeals · 1920