Legal Opinion
Hormann, Schutte & Co. v. United States
Court of Appeals for the Second Circuit
Decided February 4, 1907No. 92 (4,086)PublishedCited by 3 opinions
Cross-Appeals from the Circuit Court of the United States for the Southern District of New York. Cross-appeals from order of the Circuit Court, reversing the decision of the Board of General Appraisers (G. A. 6,142, T. D. 26,687), who had affirmed the action of the collector in his assessment of duty on certain merchandise under the act of 1897. The opinion of the court below is reported in 144 Fed. 707.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The question involved in these appeals is as to the construction of paragraph 414 of Act July 34, 1897, c. 11, § 1, Schedule N, 30 Stat. 190 [U. S. Comp. St. 1901, p. 1674], Said paragraph is as follows:
“Buttons or parts of buttons and button molds or blanks, finished or unfinished, shall pay duty at the following rates, the line button measure being one-fortieth of one inch, namely; Buttons known commercially as-agate buttons, inetal trousers buttons (except steel), and nickel bar buttons, one-twelfth of one cent per line per gross; buttons of bone, and steel trousers…
2Cited by3 opinions
- Crimmins v. United StatesCourt of Customs and Patent Appeals · 1915
- Lehigh & Wilkesbarre Coal Co. v. Hartford & New York Transp. Co.District Court, S.D. New York · 1914
- Robinson & Co. v. United StatesCourt of Customs and Patent Appeals · 1926