United States v. George Meier & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of tlie United States for the South-ern District of New York. This cause comes here upon appeal from a decision of the Circuit 'Court, Southern District of New York (128 Fed. 472),- reversing a decision of the Board of General Appraisers (G. A. 5150; T. D. 23,752), which had affirmed the collector of the port of New York in the assessment of certaip customs duties.
1Opinion of the Court
LACOMBE, Circuit Judge.
The importations were under Tariff Act July 24, 1897, c. 11, 30 Stat. 151 [U. S- Comp. St. 1901, p. 1626], the relevant paragraphs of which act read as follows:
“Par. 193. Articles or wares not specially provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured, 45 per centum ad valorem.” 30 Stat. 167, c. 11,' § 1, Schedule O [U. S. Comp. St. 1901, p. 1645].
“Free List, par. 533. Old copper, fit, only for manufacture, clipping from new…
2Cases cited4 opinions
- Dejonge v. MagoneSupreme Court of the United States · 1895
- Erhardt v. HahnCourt of Appeals for the Second Circuit · 1893
- Marsching v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
- United States v. LeonardCourt of Appeals for the First Circuit · 1901
3Cited by10 opinions
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Kleinberger v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. C. Newman Wire Co.U.S. Circuit Court for the District of Southern New York · 1907
- United States v. Swain & Boggs Co.Court of Customs and Patent Appeals · 1923
- United States v. KundtzCourt of Customs and Patent Appeals · 1916
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