Legal Opinion

United States v. Strauss Bros. & Co.

Court of Appeals for the Second Circuit

Decided January 7, 1905No. 70PublishedCited by 6 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 judgment of the United States Circuit Court for the Southern District of New York (128 Fed. 473), affirming the decision of the Board of General Appraisers, which had reversed the classification of the collector of the port of New York. Note United States v. Wanamaker (C. C.) 136 Fed. 266.

1Opinion of the Court

TOWNSEND, Circuit Judge.

The articles in question are ping-pong balls. They were returned and classified for duty as “manufactures of pyroxylin,” and were assessed as such by the collector, under paragraph 17, Act July 24, 1897, c. 11, § 1, Schedule A, 30 Stat. 152 [U. S. Comp. St. 1901, p. 1628], which is as follows:

“Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, 50 cents per pound; rolled or in sheets, unpolished, and not made up into articles, 60 cents per pound; if in finished or partly finished articles, and articles of which collodion or any…

2Cited by6 opinions

  1. Aquino v. KnoxDistrict of Columbia Court of Appeals · 1948
  2. United States v. ScheuerCourt of Customs and Patent Appeals · 1913
  3. Texas & Pacific Railway Co. v. United StatesCourt of Customs and Patent Appeals · 1916
  4. Chrestensen v. ValentineCourt of Appeals for the Second Circuit · 1941
  5. Chrestensen v. ValentineCourt of Appeals for the Second Circuit · 1941

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