Roessler & Hasslacher Chemical Co. v. United States
U.S. Circuit Court for the District of Southern New York
This is an appeal by the importers from the decision of the board of general appraisers holding certain imported merchandise to be dutiable.
1Opinion of the Court
TOWNSEND, District Judge.
The merchandise in question is zinc, dust imported in 1894. The collector assessed it for duty at the rate of 20 per cent, ad valorem, under section 3, Act Aug. 27, 1894, as a nonenumerated manufactured article. The board of general appraisers, reversing the collector, held that it should have been assessed at one cent per pound, as assimilated to zinc in blocks or pigs, under paragraph 174 for zinc in blocks or pigs, and section 4, which is the similiter section of said act. The importer appeals, and claims that the merchandise is entitled to free entry, under the…
2Cases cited7 opinions
- Mason v. RobertsonSupreme Court of the United States · 1891
- Robertson v. EdelhoffSupreme Court of the United States · 1890
- United States v. MerckCourt of Appeals for the Second Circuit · 1895
- United States v. GodwinU.S. Circuit Court for the District of Southern New York · 1899
- United States v. Roessler & Hasslacher Chemical Co.Court of Appeals for the Second Circuit · 1897
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hampton v. United StatesCourt of Customs and Patent Appeals · 1915
- Naumes Forwarding Service v. United StatesUnited States Customs Court · 1950
- Merck & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Leber & Meyer v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- Harrison Supply Co. v. United StatesCourt of Appeals for the First Circuit · 1909
6 more not listed; retrieve them via the Exa API.