B. P. Ducas Co. v. United States

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

B. P. Ducas Co. v. United States

143 F. 362, 1906 U.S. App. LEXIS 4643

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

DecidedJanuary 18, 1906

DocketNo. 4,003

StatusPublished

Cited by1 cases

This text of 143 F. 362 (B. P. Ducas Co. 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

B. P. Ducas Co. v. United States, 143 F. 362, 1906 U.S. App. LEXIS 4643 (circtsdny 1906).

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Opinion

HAZEL, District Judge.

The protestants claim that the merchandise which was invoiced as casein is, in fact, albumen, not specially provided for, or lactarene, and accordingly entitled to free entry under Tariff Act July 24, 1897, c. 11, § 2, Free List, par. 468, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1679], or paragraph 594 (30 Stat. 199 [363]*363[U. S. Comp. St. 1901, p. 1684]), respectively. The importation was assessed for duty by the collector at 20- per centum ad valorem as an unmanufactured article under section 6 of the existing tariff act (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]). There was insufficient testimony before the board in support of the importer’s claim. But the uncontradicted testimony taken in this court shows that casein is more commonly known in trade and commerce as lactarene, an albumenoid of milk. The proofs are that the commodity is produced by allowing skimmed milk to sour, and then the whey is drawn off and the material dried. It is chiefly used for coating paper, a mordant in calico printing, sizing, veneers, glue stock, etc.

Because of the additional testimony in this court, I think the merchandise is entitled to free entry under paragraph 594. So ordered.

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HAZEL, District Judge.

The protestants claim that the merchandise which was invoiced as casein is, in fact, albumen, not specially provided for, or lactarene, and accordingly entitled to free entry under Tariff Act July 24, 1897, c. 11, § 2, Free List, par. 468, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1679], or paragraph 594 (30 Stat. 199 [363]*363[U. S. Comp. St. 1901, p. 1684]), respectively. The importation was assessed for duty by the collector at 20- per centum ad valorem as an unmanufactured article under section 6 of the existing tariff act (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]). There was insufficient testimony before the board in support of the importer’s claim. But the uncontradicted testimony taken in this court shows that casein is more commonly known in trade and commerce as lactarene, an albumenoid of milk. The proofs are that the commodity is produced by allowing skimmed milk to sour, and then the whey is drawn off and the material dried. It is chiefly used for coating paper, a mordant in calico printing, sizing, veneers, glue stock, etc.

Because of the additional testimony in this court, I think the merchandise is entitled to free entry under paragraph 594. So ordered.

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143 F. 362, 1906 U.S. App. LEXIS 4643, Counsel Stack Legal Research, https://law.counselstack.com/opinion/b-p-ducas-co-v-united-states-circtsdny-1906.

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