Legal Opinion
De Luze v. United States
U.S. Circuit Court for the District of Southern New York
Decided December 9, 1897No. 2,297Published
This was an appeal by De Luze from a decision of the board of general appraisers in respect to the classification of champagne bottles imported filled.
1Opinion of the Court
WHEELER, District Judge.
The tariff act of 1894 provided for a duty on—
“243. Champagne, and all other sparkling wines in bottles, containing each not more than one quart, and more than one pint, eight dollars per dozen,” etc.
*157And on—
“88. Green and colored molded or pressed and flint or lime glass bottles, holding more than one pint, and demijohns and carboys, coyered or uncovered, whether tilled or unfilled, and whether their contents be dutiable or free, and other molded or pressed green and colored and flint or lime bottle glassware not specially provided for in this act, three-fourths of one…
2Cases cited1 opinion
- Debary v. Arthur, CollectorSupreme Court of the United States · 1876