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

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

DecidedJanuary 13, 1899

DocketNo. 2,749

StatusPublished

This text of 124 F. 1014 (Fleming 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

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

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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]*1015are 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]*1015are 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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Bluebook (online)

124 F. 1014, 1899 U.S. App. LEXIS 2845, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fleming-v-united-states-circtsdny-1899.