In re Smith

U.S. Circuit Court for the District of Eastern Pennsylvania

In re Smith

108 F. 800, 1901 U.S. App. LEXIS 4568

CourtU.S. Circuit Court for the District of Eastern Pennsylvania

DecidedMay 13, 1901

StatusPublished

Cited by1 cases

This text of 108 F. 800 (In re Smith) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Eastern Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re Smith, 108 F. 800, 1901 U.S. App. LEXIS 4568 (circtedpa 1901).

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Opinion

DALLAS, Circuit Judge.

The appellant imported merchandise which he claims should have been classified under paragraph 340 of the tariff act of June 24, 1897, as “lace window curtains, * * * finished or unfinished, made upon the Nottingham lace-curtain machine, or on the Nottingham warp machine.” The fact, however, is that these curtains, as imported, were only partially made on a Nottingham machine. They were in part manufactured — not merely “finished” — upon another and entirely distinct machine, which greatly enhanced their value. Upon this ground the board of general appraisers overruled the protest which was made against their classification and assessment under paragraph 339 of the same act; and as, in my opinion, this decision was clearly correct, it is affirmed.

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DALLAS, Circuit Judge.

The appellant imported merchandise which he claims should have been classified under paragraph 340 of the tariff act of June 24, 1897, as “lace window curtains, * * * finished or unfinished, made upon the Nottingham lace-curtain machine, or on the Nottingham warp machine.” The fact, however, is that these curtains, as imported, were only partially made on a Nottingham machine. They were in part manufactured — not merely “finished” — upon another and entirely distinct machine, which greatly enhanced their value. Upon this ground the board of general appraisers overruled the protest which was made against their classification and assessment under paragraph 339 of the same act; and as, in my opinion, this decision was clearly correct, it is affirmed.

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Bluebook (online)

108 F. 800, 1901 U.S. App. LEXIS 4568, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-smith-circtedpa-1901.

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