Eimer v. United States

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

Eimer v. United States

99 F. 423, 1900 U.S. App. LEXIS 5023

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

DecidedJanuary 18, 1900

DocketNo. 2,391

StatusPublished

This text of 99 F. 423 (Eimer 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

Eimer v. United States, 99 F. 423, 1900 U.S. App. LEXIS 5023 (circtsdny 1900).

Pincite

Opinion

WHEELER, District Judge.

Paragraph 88 of the act of. 1894 provides for duties on “green and colored, molded, or pressed, and flint and lime glass boitles holding more than one pint, and demijohns and carboys, and other bottle glassware of the same material not specially provided for, at f of a cent a pound; on vials, and on all oilier glassware of the same sorts 40 per cent, ad valorem.” Except as to a test tabe, about which no question is made, this importation is of bottles and bottle-shaped receptacles holding less than a pint, used by chemists for their operations, and not as mere containers. They have been assessed as “other glassware” at 40 per cent., against a claim that they are bottle glassware. The expression “bottle glassware” is broader than “glass bottles,” and seems intended to cover something different from mere bottles used as containers. These bottle-shaped receptacles come within that description, and seem to be included by it. Decision reversed.

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WHEELER, District Judge.

Paragraph 88 of the act of. 1894 provides for duties on “green and colored, molded, or pressed, and flint and lime glass boitles holding more than one pint, and demijohns and carboys, and other bottle glassware of the same material not specially provided for, at f of a cent a pound; on vials, and on all oilier glassware of the same sorts 40 per cent, ad valorem.” Except as to a test tabe, about which no question is made, this importation is of bottles and bottle-shaped receptacles holding less than a pint, used by chemists for their operations, and not as mere containers. They have been assessed as “other glassware” at 40 per cent., against a claim that they are bottle glassware. The expression “bottle glassware” is broader than “glass bottles,” and seems intended to cover something different from mere bottles used as containers. These bottle-shaped receptacles come within that description, and seem to be included by it. Decision reversed.

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Bluebook (online)

99 F. 423, 1900 U.S. App. LEXIS 5023, Counsel Stack Legal Research, https://law.counselstack.com/opinion/eimer-v-united-states-circtsdny-1900.