F. H. Petry & Co. v. United States
This text of 121 F. 207 (F. H. Petry & Co. 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.
Opinion
These are books of paper for children’s use in the German language, containing illuminated lithographic prints, not weighing 24 ounces each, and seem to come exactly within a clause of paragraph 400 of the act of July 24, 1897 (30 Stat. 188 [U. S. Comp. St. 1901, p. 1672]), under which they were assessed. Paragraph 502 (30 Stat. 196 [U. S. Comp. St. 1901, p. 1681]) puts “books and pamphlets printed exclusively in languages other than English” on the free list. Books in any language may contain these peculiar prints, and, when they do, they come quite specifically under [208]*208that clause of paragraph 400 (30 Stat. 188 [U. S. Comp. St. 1901, p. 1672]), and are taken out of the free list. The illuminated lithographic prints in children’s books of this weight are what seem to be aimed at.
Decision affirmed.
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Cite This Page — Counsel Stack
121 F. 207, 1903 U.S. App. LEXIS 5358, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-h-petry-co-v-united-states-circtsdny-1903.