Legal Opinion
Neresheimer & Co. v. United States
Court of Appeals for the Second Circuit
Decided December 12, 1904No. 51PublishedCited by 2 opinions
Appeal from the Circuit Court of the United States p 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 (131 Fed. 977), affirming a decision of the Board of General Appraisers, G. A. 5,146, T. D. 23,748, which sustained the collector of the port of New York in the assessment for customs duties of certain drilled pearls.
1Opinion of the Court
LACOMBE, Circuit Judge.
The pearls were imported under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 192 [U. S. Comp. St 3901, p. 1676]. The relevant paragraphs are:
“Par. 434. Articles commonly known as jewelry, and parts thereof, finished or unfinished, not specially provided for in this act, including precious stones set, pearls set or strung, and cameos in frames, sixty per centum ad valorem.”
“Par. 436. Pearls in their natural state not strung or set, ten per centum ad valorem.”
There were two importations by appellants, in March and November respectively, 1901. One of these…
2Cases cited1 opinion
- Tiffany v. United StatesCourt of Appeals for the Second Circuit · 1901
3Cited by2 opinions
- Citroen v. United StatesCourt of Appeals for the Second Circuit · 1909
- Lorsch & Co. v. United StatesCourt of Customs and Patent Appeals · 1918