Legal Opinion

United States v. Buehne Steel Wool Co.

U.S. Circuit Court for the District of Southern New York

Decided March 5, 1907No. Nos. 4,115, 4,389PublishedCited by 3 opinions

On Application for Review of a Decision of the Board of United States General Appraisers. These are cross-appeals from G. A. 6,406 (T. D. 27,536), in which the Board-of General Appraisers, one member dissenting, sustained the less favorable of the two contentions made by the importers against the assessment of duty by the collector of customs at the port of New York.

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On Application for Review of a Decision of the Board of United States General Appraisers. These are cross-appeals from G. A. 6,406 (T. D. 27,536), in which the Board-of General Appraisers, one member dissenting, sustained the less favorable of the two contentions made by the importers against the assessment of duty by the collector of customs at the port of New York. The authority for this decision was Buehne v. U. S. (C. G.) .140 Fed. 772, which reversed a former decision of the Board (G. A. 5,927; T. D. 20,061), and tlie appeals from which were dismissed by the Circuit Court of Appeals (145…

1Opinion of the Court

HOUGH, District Judge.

Study of the printed record confirms the impression that this case requires and will receive decision by the high appellate tribunals. I find nothing in this record, however, which enlarges previous knowledge as to the origin, nature, manufacture, or use of “steel wool.” All that is newly brought forward is a technical description or explanation of the articles specifically enumerated in paragraph 135 of the tariff act of 1897 (Act July ¾4, c. 11, § 1, Schedule C, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1638]), made by men for the most part engaged in the trades of…

2Cases cited1 opinion

  1. Buehne v. United StatesU.S. Circuit Court for the District of Southern New York · 1905

3Cited by3 opinions

  1. United States v. FrankCourt of Customs and Patent Appeals · 1927
  2. United States v. SellersU.S. Circuit Court for the District of Southern New York · 1908
  3. Glazer Steel Corp. v. United StatesUnited States Customs Court · 1957

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