Smith v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by James P. Smith & Co. for the review of a decision of the board of general appraisers affirming the action of the collector in respect to the classification for duty of certain imported merchandise.
1Opinion of the Court
WHEELER, District Judge.
Paragraph 88 of the act of 1894, after providing for a duty on bottles, demijohns, and carboys, provided for one on “other molded or pressed green and colored and Hint or lime bottle glassware, not specially provided for in this act, three fourths of one cent per pound; and vials holding not more than one pint and not less than one quarter of a pint, one and one-eightli cents per pound”; and section 19 of the customs administrative act of 1890provided for the assessment of duties on the market value of the merchandise in the condition in which it is bought and sold for…
2Cases cited1 opinion
- United States v. DicksonCourt of Appeals for the Second Circuit · 1896
3Cited by1 opinion
- United States v. Austin, Nichols & Co.Court of Appeals for the Second Circuit · 1903