Fleming v. United States

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

Fleming v. United States

124 F. 1014, 1899 U.S. App. LEXIS 2845

U.S. Circuit Court for the District of Southern New York·Decided January 13, 1899·No. No. 2,749·Published

Opinion

WHEELER, District Judge.

. These importations are of brick, returned by the appraiser as glazed brick, and assessed at 30 per cent., under paragraph 76, Schedule B, § 1, c. 349, Tariff Act Aug. 28, 1894 (28 Stat. 512), against a protest that they are dutiable as “magnesic fire-brick,” under paragraph 77, at one dollar per ton. Further testimony has been taken. The question on the whole is whether these [1015] are so magnesio fire-brick as to sustain the protest. On careful examination of all, they do not appear to be, in commerce, fire-brick, and the same conclusion is reached as was before in Fleming Cement & Brick Co. v. United States (C. C.) 84 Fed. 158.

Decision affirmed.

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WHEELER, District Judge.

. These importations are of brick, returned by the appraiser as glazed brick, and assessed at 30 per cent., under paragraph 76, Schedule B, § 1, c. 349, Tariff Act Aug. 28, 1894 (28 Stat. 512), against a protest that they are dutiable as “magnesic fire-brick,” under paragraph 77, at one dollar per ton. Further testimony has been taken. The question on the whole is whether these [1015] are so magnesio fire-brick as to sustain the protest. On careful examination of all, they do not appear to be, in commerce, fire-brick, and the same conclusion is reached as was before in Fleming Cement & Brick Co. v. United States (C. C.) 84 Fed. 158.

Decision affirmed.

Fleming v. United States, 124 F. 1014, 1899 U.S. App. LEXIS 2845 (circtsdny 1899).

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