Dieckerhoff v. United States

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

Dieckerhoff v. United States

84 F. 443, 1897 U.S. App. LEXIS 2976

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

DecidedDecember 9, 1897

StatusPublished

This text of 84 F. 443 (Dieckerhoff 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

Dieckerhoff v. United States, 84 F. 443, 1897 U.S. App. LEXIS 2976 (circtsdny 1897).

Pincite

Opinion

WHEELER, District Judge.

These brass boxes for mourning pins do not appear to be so uncommon or rare, for that purpose, as to be properly called “unusual”; and they do not appear to be “designed for use otherwise than in the bona fide transportation of the” pins to the United States. The value of the boxes is large [444]*444in proportion to that of tbe pins; but the use, not the value, is made controlling, by the statute, as to whether they should be separately dutiable. Decision reversed.

Free access — add to your briefcase to read the full text and ask questions with AI

WHEELER, District Judge.

These brass boxes for mourning pins do not appear to be so uncommon or rare, for that purpose, as to be properly called “unusual”; and they do not appear to be “designed for use otherwise than in the bona fide transportation of the” pins to the United States. The value of the boxes is large [444]*444in proportion to that of tbe pins; but the use, not the value, is made controlling, by the statute, as to whether they should be separately dutiable. Decision reversed.

Cite This Page — Counsel Stack

Bluebook (online)

84 F. 443, 1897 U.S. App. LEXIS 2976, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dieckerhoff-v-united-states-circtsdny-1897.