Legal Opinion

Hahn v. United States

Court of Appeals for the Second Circuit

Decided February 28, 1900No. 55PublishedCited by 16 opinions

Appeal from the Circuit Court of the United States for the Southern District of Yew York. This is an appeal from a decision of the circuit court, Southern district of Yew York (91 Fed. 755), reversing a decision of the board of general appraisers, which reversed a decision of the collector of customs touching the classification for duty of certain merchandise entered at the port of Yew York, September, 1890.

1Opinion of the Court

LACOMBE, Circuit Judge.

-The merchandise in question comprised small cups, shoe-kook and glove-hook handles, knife handles, paper weights, slabs for match boxes and for blotting papers, and similar articles. They are manufactured wholly of agate or of onyx, onyx and agate being substantially the same, excepting that the mineral is called agate when it has stripes, and onyx when it is all of one color. The relevant provisions of the tariff act of March, 1883, are:

Paragraph 480: “Precious stones of all kinds, ten per centum ad valorem.”

Paragraph 596, Free I/ist: “Agate, unmanufactured.”

Section…

2Cases cited4 opinions

  1. Arthur v. FoxSupreme Court of the United States · 1883
  2. Hahn v. ErhardtCourt of Appeals for the Second Circuit · 1897
  3. Sykes v. MagoneU.S. Circuit Court for the District of Southern New York · 1889
  4. In re HigginsCourt of Appeals for the Second Circuit · 1893

3Cited by16 opinions

  1. ætna Life Ins. Co. v. PhillipsCourt of Appeals for the Tenth Circuit · 1934
  2. Hahn v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
  3. L. Heller & Son, Inc. v. United StatesUnited States Customs Court · 1960
  4. Hahn v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
  5. Lang v. United StatesCourt of Customs and Patent Appeals · 1914

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