Legal Opinion
Tiffany v. United States
Court of Appeals for the Second Circuit
Decided December 6, 1901No. 26PublishedCited by 5 opinions
Appeal from the Circuit Court of the United States for the Southern District of New York. This is' an appeal from a judgment affirming a decision of the board of general appraisers and of the collector of the port. See 103 Fed. 619; 105 Fed. 766.
1Opinion of the Court
LACOMBE, Circuit judge.
The goods imported were loose, perforated pearls, not set or strung, upon which the collector imposed a duty of 20 per centum ad valorem, under section 6 of the tariff act of 1897 (30 Stat. 205), as “articles manufactured in whole or in part, not provided for in this act.” The act contains these paragraphs:
“Jewelry and Precious Stones.
“(434) Articles commonly known as jewelry, and parts thereof, finished err unfinished, not specially provided for in this act, including precious stones set, pefirls set or strung, and cameos in frames, sixty per centum ad valorem.
“(435)…
2Cited by5 opinions
- Citroen v. United StatesCourt of Appeals for the Second Circuit · 1909
- Hahn v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
- Neresheimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
- Neresheimer & Co. v. United StatesCourt of Appeals for the Second Circuit · 1904
- E. C. Hazard & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909