Legal Opinion

United States v. Bache

Court of Customs and Patent Appeals

Decided February 2, 1917No. 1709PublishedCited by 7 opinions

Appeal horn Board of United States General Appraisers, Abstract 39495.

1Opinion of the CourtBarber, Judge

Paragraph 84 of the tariff act of 1913 provides for “glass bottles, decanters, and all articles of every description composed wholly or in chief value of glass, órname ited or decorated in any manner, or cut, * * * colored, ⅜ * * sand blasted, ⅜ * * or, printed in any manner, or ground * * *, not specially provided for in this section, * *

Paragraph 85 provides a duty by the pound, progressing as the surface measurement increases, upon “unpolished, cylinder, crown, and common window glass;”

Paragraph 90 imposes an ad valorem rate in addition upon “* * * cylinder, crown, or common window glass,…

2Cases cited3 opinions

  1. Tilge v. United StatesCourt of Customs and Patent Appeals · 1912
  2. American Thermo-Ware Co. v. United StatesCourt of Customs and Patent Appeals · 1915
  3. United States v. FoscatoCourt of Customs and Patent Appeals · 1915

3Cited by7 opinions

  1. Silvine Importers, Inc. v. United StatesUnited States Customs Court · 1966
  2. Bache & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  3. United States v. BergerCourt of Customs and Patent Appeals · 1925
  4. Brand v. United StatesUnited States Customs Court · 1939
  5. Pittsburgh Plate Glass Co. v. United StatesUnited States Customs Court · 1956

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