Hunter v. United States

126 F. 894, 1903 U.S. App. LEXIS 5213

• Court: U.S. Circuit Court for the District of Southern New York
• Decided: December 17, 1903
• Docket: No. 3,145
• Status: Published

Opinion

PFATT, District Judge.

The merchandise in question was assessed for duty as a manufacture of paper at 35 per cent, ad valorem, under paragraph 407, Tariff Act July 24, 1897, c. 11, § 1, Schedule M, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673], and is claimed by the importer to be dutiable at 20 per cent, ad valorem, as “paper envelopes, plain,” under paragraph 399 of said act, c. 11, § 1, Schedule M, 30 Stat. 188 [U. S. Comp. St. 1901, p. 1672]. The findings of the Board of General Appraisers are approved, and their decision sustaining the assessment of duty by the collector is affirmed on the authority of In re Blumenthal, 4 C. C. A. 680, affirming (C. C.) 51 Fed. 76.