J. S. Plummer & Co. v. United States

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

J. S. Plummer & Co. v. United States

140 F. 990, 1905 U.S. App. LEXIS 4875

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

DecidedMay 19, 1905

DocketNo. 3,744

StatusPublished

This text of 140 F. 990 (J. S. Plummer & Co. 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

J. S. Plummer & Co. v. United States, 140 F. 990, 1905 U.S. App. LEXIS 4875 (circtsdny 1905).

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Opinion

TOWNSEND, Circuit Judge

(orally). The Board of General Appraisers found that the articles in question contained silk as the component material of chief value without any evidence before them other than.the report of the examiner. But an examination of the testimony taken in this court and an inspection of the samples introduced herein sustains the claim -of the importers that the silk used in their manufacture is not the component material of chief value. The merchandise is properly dutiable under the provisions of paragraph 409 of Act July 24, 1897, c. 11, §. 1, Schedule N, 30 Stat. 189 [2 U. S. Comp. St. 1901, p. 1673], as “hats composed of straw, chip, etc., whether wholly or partly manufactured, but not trimmed, thirty-five per centum ad valorem.” The decision of the Board is reversed.

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TOWNSEND, Circuit Judge

(orally). The Board of General Appraisers found that the articles in question contained silk as the component material of chief value without any evidence before them other than.the report of the examiner. But an examination of the testimony taken in this court and an inspection of the samples introduced herein sustains the claim -of the importers that the silk used in their manufacture is not the component material of chief value. The merchandise is properly dutiable under the provisions of paragraph 409 of Act July 24, 1897, c. 11, §. 1, Schedule N, 30 Stat. 189 [2 U. S. Comp. St. 1901, p. 1673], as “hats composed of straw, chip, etc., whether wholly or partly manufactured, but not trimmed, thirty-five per centum ad valorem.” The decision of the Board is reversed.

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Bluebook (online)

140 F. 990, 1905 U.S. App. LEXIS 4875, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-s-plummer-co-v-united-states-circtsdny-1905.