Legal Opinion
United States v. Reisinger
Court of Appeals for the Second Circuit
Decided May 25, 1899No. 159PublishedCited by 2 opinions
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the circuit court, Southern district of New York, reversing a decision of the board of general appraisers, which reversed a decision of the collector of the port of New York touching the assessment of duty upon certain imported merchandise. The facts appear in the opin-
1Per curiam
This cause arises under the tariff act of 1897. The relevant paragraphs are found in Schedule B, “Earths, Earthenware, and Glassware,” and read as follows:
“(97) Articles and wares composed wholly or in chiei value of earthy or mineral substances or carbon, not specially provided for in this act, if not decorated in any manner, thirty-five per centum ad valorem; if decorated, forty-five per centum ad valorem.
“(1)8) (las retorts, three dollars each; lava tips for burners, ten cents per gross and fifteen per centum ad valorem; carbons for electric lighting, ninety cents per hundred; filter…
2Cases cited2 opinions
- Dingelstedt v. United StatesCourt of Appeals for the Second Circuit · 1898
- United States v. ReisingerU.S. Circuit Court for the District of Southern New York · 1898
3Cited by2 opinions
- United States v. DowningCourt of Appeals for the Second Circuit · 1904
- R. F. Downing & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1903