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

U.S. Circuit Court for the District of Southern New York·Decided December 9, 1897·Published

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] in 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.

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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] in 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.

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

Pincite

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