Vandiver v. United States
Court of Appeals for the Third Circuit
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. There was no opinion below. The Circuit Court affirmed a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Philadelphia..
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Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. There was no opinion below. The Circuit Court affirmed a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Philadelphia.. The subject of the controversy consisted of sulphur, which was shown by chemical analysis to contain in one instance .0015 per cent, of nonvolatile impurities, and in another instance .00437 per cent, of ash.
1Opinion of the Court
BUFFINGTON, Circuit Judge.
The appellant, John L. Vandiver, ■ imported certain sulphur and contended it was dutiable under paragraph 674 of the tariff act (Act July 24, 1897, c. 11, § 2, Free List, 30 Stat. 201 [U. S. Comp. St. 1901, p. 1688]), viz.:
“Sulphur, lac or precipitated, and sulphur of brimstone, crude, in bulk, sul-phur ore as pyrites, or sulphnret of iron in its natural state, containing in excess of twenty-five per centum of sulphur, and sulphur not otherwise provid ed for.”
The collector classified it as refined sulphur, under paragraph 84, viz.:
"Sulphur, refined or sublimed, or…
2Cases cited3 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- Apgar v. United StatesCourt of Appeals for the Seventh Circuit · 1897
- Pickhardt v. United StatesCourt of Appeals for the Second Circuit · 1895
3Cited by2 opinions
- Balaban v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- Perkins Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1910