Dingelstedt v. United States

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

Dingelstedt v. United States

87 F. 190, 1897 U.S. App. LEXIS 2428

U.S. Circuit Court for the District of Southern New York·Decided December 9, 1897·Published·Cited by 1 cases

Opinion

WHEELER, District Judge.

These electric light carbons, of which lampblack is the chief component, do not seem to be “composed of earthen or mineral substances,” within paragraph 86 of the tariff act of 1894; nor “preparations” or “products of coal tar,” within paragraph 443. They rather seem to be “articles manufactured in whole or in part, not provided for,” under section, 3, dutiable at 20 per cent. Decision reversed.

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WHEELER, District Judge.

These electric light carbons, of which lampblack is the chief component, do not seem to be “composed of earthen or mineral substances,” within paragraph 86 of the tariff act of 1894; nor “preparations” or “products of coal tar,” within paragraph 443. They rather seem to be “articles manufactured in whole or in part, not provided for,” under section, 3, dutiable at 20 per cent. Decision reversed.

Dingelstedt v. United States, 87 F. 190, 1897 U.S. App. LEXIS 2428 (circtsdny 1897).

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Opinion

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