Frederick Hollender & Co. v. United States

S.D. New York

Frederick Hollender & Co. v. United States

177 F. 594, 1910 U.S. App. LEXIS 5331

District Court, S.D. New York·Decided January 3, 1910·No. No. 3,327·Published

Opinion

MARTIN, District Judge.

No evidence was taken in this case. It rests solely upon the exhibit, which consists of a round piece of wood pulp upon which is printed a German verse and the name and advertisement of a dealer in beers, circular in form and designed for use as a beer mat. It was assessed under paragraph 433 ás a manufacture of pulp at 35 per cent, ad valorem. It is apparent from the exhibit that it has been advanced through processes of manufacture into a completed commercial article and adapted for a practical use. The printing thereon is incidental.

I concur in the opinion of the Board of General Appraisers, and affirm its decision.

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MARTIN, District Judge.

No evidence was taken in this case. It rests solely upon the exhibit, which consists of a round piece of wood pulp upon which is printed a German verse and the name and advertisement of a dealer in beers, circular in form and designed for use as a beer mat. It was assessed under paragraph 433 ás a manufacture of pulp at 35 per cent, ad valorem. It is apparent from the exhibit that it has been advanced through processes of manufacture into a completed commercial article and adapted for a practical use. The printing thereon is incidental.

I concur in the opinion of the Board of General Appraisers, and affirm its decision.

Frederick Hollender & Co. v. United States, 177 F. 594, 1910 U.S. App. LEXIS 5331 (S.D.N.Y. 1910).

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