United States v. C. Newman Wire Co.
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General' Appraisers. For decision below, see G. A. 6,157 (T. D. 26,731), reversing .the ■assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HAZED, District Judge.
The merchandise in question, consisting of drawplates and wortles, was returned by the appraiser as manufactures of -metal. Duty was accordingly assessed thereon by the collector at 45 per cent, ad valorem, under paragraph 193 of the tariff act approved July 24, 1897 (chapter 11, § 1, Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645]), which provides for “articles or wares not specially provided for in this act, composed wholly or in part of * * * steel.” The importers protested, urging before the Board, among other things, that the merchandise was dutiable under…
2Cases cited3 opinions
- Gorman v. WrightCourt of Appeals for the Fourth Circuit · 1905
- United States v. George Meier & Co.Court of Appeals for the Second Circuit · 1905
- Buehne v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
3Cited by2 opinions
- United States v. SellersU.S. Circuit Court for the District of Southern New York · 1908
- Theodore W. Morris & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909