F. W. Myers & Co. v. United States
U.S. Circuit Court for the District of Vermont
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,277 (T. D. 27,059), affirming the assessment of duty by the collector of customs at the port of Burlington. The article in controversy consisted -of pulverized corundum, which the collector classified as ground emery under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 419, 30 Stat. 191 [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,277 (T. D. 27,059), affirming the assessment of duty by the collector of customs at the port of Burlington. The article in controversy consisted -of pulverized corundum, which the collector classified as ground emery under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 419, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1674]. The board held that, if the material in controversy were not actually emery, it was properly assessed at the same rate, by virtue of the similitude…
1Opinion of the Court
HOLT, District Judge.
This is an appeal from a decision of the Board of General Appraisers assessing certain merchandise as emery. The article in question is corundum. The appellant claims that it is free of duty under the provision admitting “sand, crude or manufactured,” free of duty, in paragraph 671 of the tariff act (Act July 24,' 1897, c. 11, § 2, Free List, 30 Stat. 201 [U. S. Comp. St. 1901, p. 1688]).
_ _ Corundum is a kind of stone or rock, consisting almost entirely of oxide of aluminum. It is substantially free from any impurities. Emery ore is corundum ore containing a mixture of…
2Cited by1 opinion
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