F. B. Vandegrift & Co. v. United States

S.D. New York

F. B. Vandegrift & Co. v. United States

123 F. 1002, 1901 U.S. App. LEXIS 4677

CourtDistrict Court, S.D. New York

DecidedApril 18, 1901

DocketNo. 2,896

StatusPublished

This text of 123 F. 1002 (F. B. Vandegrift & Co. v. United States) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

F. B. Vandegrift & Co. v. United States, 123 F. 1002, 1901 U.S. App. LEXIS 4677 (S.D.N.Y. 1901).

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Opinion

TOWNSEND, District Judge.

The merchandise in question comprises lily buds imported from Bermuda. They were assessed for duty at 25 per cent, ad valorem, under the provisions of paragraph 251 of the act of July 24, 1897, c. 11, § 1, Schedule G, par. 251 (30 Stat. 170, U. S. Comp. St. 1901, p. 1650), for “lilies * * * and natural flowers of all kinds, preserved or fresh, suitable for decorative purposes,” and are claimed to be exempt from duty under the provisions of paragraph 617, § 2, c. 11, of the same act (30 Stat. 199, U. S. Comp. St. 1901, p. 1685), as “vegetable substances, crude or unmanufactured, not otherwise specially provided for.”

The evidence shows that the buds are designed for importation in condition to open into lilies in full bloom immediately upon their arrival at their destination in this country. They are therefore lilies within the provisions of said paragraph 231, and the decision of the Board of General Appraisers is affirmed.

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TOWNSEND, District Judge.

The merchandise in question comprises lily buds imported from Bermuda. They were assessed for duty at 25 per cent, ad valorem, under the provisions of paragraph 251 of the act of July 24, 1897, c. 11, § 1, Schedule G, par. 251 (30 Stat. 170, U. S. Comp. St. 1901, p. 1650), for “lilies * * * and natural flowers of all kinds, preserved or fresh, suitable for decorative purposes,” and are claimed to be exempt from duty under the provisions of paragraph 617, § 2, c. 11, of the same act (30 Stat. 199, U. S. Comp. St. 1901, p. 1685), as “vegetable substances, crude or unmanufactured, not otherwise specially provided for.”

The evidence shows that the buds are designed for importation in condition to open into lilies in full bloom immediately upon their arrival at their destination in this country. They are therefore lilies within the provisions of said paragraph 231, and the decision of the Board of General Appraisers is affirmed.

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Bluebook (online)

123 F. 1002, 1901 U.S. App. LEXIS 4677, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-b-vandegrift-co-v-united-states-nysd-1901.