United States v. Downing
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This is an appeal by the United States from a reversal (120 Fed. 1014) of a decision of the Board of General Appraisers (G. A. 5,020, T. D. 23,353)-, which affirmed the assessment of duty by the Collector of Customs at the port of New York on merchandise imported by R. F. Downing & Co.
1Opinion of the Court
WALLACE, Circuit Judge.
The question in this case is whether the importations in controversy were dutiable as “carbons for electric lights,” under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 98, 30 Stat. 156 [U. S. Comp. St. 1901, p. 1633], or as “carbon, not specially provided for” under paragraph 97 of that act. They were sticks of carbon intended and adapted to be used in electric lighting, but not yet completed for such use when imported. They were of different lengths, but required to be cut into shorter lengths, and to have the ends pointed or ground, before they could be…
2Cases cited2 opinions
- Dingelstedt v. United StatesCourt of Appeals for the Second Circuit · 1898
- United States v. ReisingerCourt of Appeals for the Second Circuit · 1899
3Cited by2 opinions
- United States v. Atlantic Coast Line R.District Court, E.D. North Carolina · 1913
- Herzog v. United StatesU.S. Circuit Court for the District of Southern New York · 1904