Eimer v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. The decisions in question relate' to importations by Eimer & Amend at, the port of -New- York, consisting of importations of scientific apparatus, etc;, which the importers contended was subject to paragraph 638, Tariff Act July 24, 1897, e. 11, § 2, Free List, 30 Stat. 200 (U. S. Comp.
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On Application for Review of Decisions of the Board of United States General Appraisers. The decisions in question relate' to importations by Eimer & Amend at, the port of -New- York, consisting of importations of scientific apparatus, etc;, which the importers contended was subject to paragraph 638, Tariff Act July 24, 1897, e. 11, § 2, Free List, 30 Stat. 200 (U. S. Comp. St. 1901 p. 1686), ■admitting such apparatus free of duty when imported for educational institutions, on compliance with regulations prescribed by tbe Secretary of the Treasury. The Board of General Appraisers afiirmed the…
1Opinion of the Court
HAZED, District Judge.
The merchandise, consisting of philosophical and scientific apparatus, utensils, instruments and preparations, was entered free of duty by the importers, but the appraisers returned the same as “manufactures of glass and metal, glass chief value, 45 per cent.,” “mi. of metal, 45 per cent.,” and as “blown glassware, 60 per cent.” The said apparatus, described on the invoices Nos. 2,183, 2,188, and 2,189, were imported for the use of the University of Wisconsin and the Worcester Polytechnic Institute. The oaths of an authorized executive officer of each institution and of…
2Cases cited1 opinion
- Eimer v. United StatesU.S. Circuit Court for the District of Southern New York · 1898