Kraft v. United States

S.D. New York

Kraft v. United States

61 F. 398, 1894 U.S. App. LEXIS 2799

DecidedApril 20, 1894

StatusPublished

This text of 61 F. 398 (Kraft v. United States) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kraft v. United States, 61 F. 398, 1894 U.S. App. LEXIS 2799 (S.D.N.Y. 1894).

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Opinion

TOWNSEND, District Judge

(orally). This is an appeal from the decision of the board of general appraisers classifying certain paper as “tissue paper” under the provisions of Schedule M, par. 419, of the tariff act of 1890. Certain colors and patterns have been printed or stamped on the paper in question. The importer claims that it should be classified as “printed matter,” under paragraph 423 of said act. The decision of the board of appraisers is affirmed, because the method by which the paper was colored does not affect its character as “colored tissue paper,” and, furthermore, because the article does not fall within the class of “books, etchings, maps, charts, and all printed matter,” embraced within the provisions of paragraph 423.

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TOWNSEND, District Judge

(orally). This is an appeal from the decision of the board of general appraisers classifying certain paper as “tissue paper” under the provisions of Schedule M, par. 419, of the tariff act of 1890. Certain colors and patterns have been printed or stamped on the paper in question. The importer claims that it should be classified as “printed matter,” under paragraph 423 of said act. The decision of the board of appraisers is affirmed, because the method by which the paper was colored does not affect its character as “colored tissue paper,” and, furthermore, because the article does not fall within the class of “books, etchings, maps, charts, and all printed matter,” embraced within the provisions of paragraph 423.

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61 F. 398, 1894 U.S. App. LEXIS 2799, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kraft-v-united-states-nysd-1894.