Abraham & Straus v. United States

U.S. Circuit Court for the District of Southern New York

Abraham & Straus v. United States

134 F. 1022, 1904 U.S. App. LEXIS 5178

CourtU.S. Circuit Court for the District of Southern New York

DecidedNovember 3, 1904

DocketNo. 3,220

StatusPublished

This text of 134 F. 1022 (Abraham & Straus v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Abraham & Straus v. United States, 134 F. 1022, 1904 U.S. App. LEXIS 5178 (circtsdny 1904).

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Opinion

HAZEL, District Judge.

The evidence of the importers is not of sufficient weight to establish that the two pieces of statuary are the production of a professional statuary or sculptor only, and hence the conclusion of the Board of General Appraisers is sustained. In the circumstances, the burden of proof is upon the importers to show that the classification of the collector Is improper. The opinion of the Board of General Appraisers states the facts upon which the duty was assessed, and as those facts are not successfully controverted here, nor that the articles come within paragraph 454 of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1678]), no reason is apparent for disturbing the conclusion of the board. An order of affirmance may be entered.

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HAZEL, District Judge.

The evidence of the importers is not of sufficient weight to establish that the two pieces of statuary are the production of a professional statuary or sculptor only, and hence the conclusion of the Board of General Appraisers is sustained. In the circumstances, the burden of proof is upon the importers to show that the classification of the collector Is improper. The opinion of the Board of General Appraisers states the facts upon which the duty was assessed, and as those facts are not successfully controverted here, nor that the articles come within paragraph 454 of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1678]), no reason is apparent for disturbing the conclusion of the board. An order of affirmance may be entered.

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Bluebook (online)

134 F. 1022, 1904 U.S. App. LEXIS 5178, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abraham-straus-v-united-states-circtsdny-1904.