Legal Opinion
Hamilton v. United States
Court of Appeals for the Second Circuit
Decided January 12, 1909No. 126 (5,108)PublishedCited by 10 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 affirming a decision of the Board of General Appraisers (G. A. 6,674, T. D. 28,479), which approved the action of the collector of the port of New York in assessing certain importations as manufactures of paper under Tariff Act July 24, 1897, c. 11, 30 Stat. 151 (U. S. Comp. St. 1901, p. 1626).
1Opinion of the Court
LACOMBE, Circuit Judge.
The relevant paragraphs are:
“402. Paper hangings and paper for screens or fireboards, and all other paper not specially provided for in ibis act, twenty-live per centum ad valorem.
“103. Books of all kinds, including blank books and pamphlets, and engravings bound or unbound, photographs, etchings, maps, charts, music in hooks or sheets, and printed matter, all the foregoing not specially provided for in this act. twenty-five per centum ad valorem.”
“407. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this…
2Cases cited9 opinions
- Dejonge v. MagoneSupreme Court of the United States · 1895
- Arthur v. MollerSupreme Court of the United States · 1878
- United States v. PierceCourt of Appeals for the Second Circuit · 1906
- Alexander Murphy & Co. v. United StatesCourt of Appeals for the Third Circuit · 1908
- Kraut v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Douglas Paper Co. v. United StatesUnited States Customs Court · 1953
- Wesley & Winter, Inc. v. United StatesUnited States Customs Court · 1954
- State Ex Rel. W. R. Clark Printing & Binding Co. v. LeeSupreme Court of Florida · 1935
- United States v. DeutschCourt of Appeals for the Second Circuit · 1910
- United States v. WymanCourt of Customs and Patent Appeals · 1913
5 more not listed; retrieve them via the Exa API.