Mark Cross Co. v. United States

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

Mark Cross Co. v. United States

150 F. 610, 1906 U.S. App. LEXIS 5076

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

DecidedDecember 17, 1906

DocketNo. 4,268

StatusPublished

This text of 150 F. 610 (Mark Cross 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

Mark Cross Co. v. United States, 150 F. 610, 1906 U.S. App. LEXIS 5076 (circtsdny 1906).

Pincite

Opinion

HAZEL, District Judge.

This is an appeal by the importers from a decision of the Board of General Appraisers. The merchandise consists of fancy glass bottles, some with sterling silver, some with gilt, and some with nickel mountings. The collector assessed duty thereon at the rate of 45 per cent, ad valorem under paragraph 193 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 166 [U. S. Comp. St. 1901, p. 1645]), as manufactures of glass and metal, metal chief value. They are claimed by the importers to be properly dutiable under the provisions of paragraph 99 of said act (30 Stat. 156, 157 [U. S. Comp. St. 1901, p. 1633]).

These are not plain glass bottles under paragraph 99, nor are they covered by paragraph 100, but are manufactures of metal and glass.

The decision of the Board of General Appraisers is affirmed.

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HAZEL, District Judge.

This is an appeal by the importers from a decision of the Board of General Appraisers. The merchandise consists of fancy glass bottles, some with sterling silver, some with gilt, and some with nickel mountings. The collector assessed duty thereon at the rate of 45 per cent, ad valorem under paragraph 193 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 166 [U. S. Comp. St. 1901, p. 1645]), as manufactures of glass and metal, metal chief value. They are claimed by the importers to be properly dutiable under the provisions of paragraph 99 of said act (30 Stat. 156, 157 [U. S. Comp. St. 1901, p. 1633]).

These are not plain glass bottles under paragraph 99, nor are they covered by paragraph 100, but are manufactures of metal and glass.

The decision of the Board of General Appraisers is affirmed.

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Bluebook (online)

150 F. 610, 1906 U.S. App. LEXIS 5076, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mark-cross-co-v-united-states-circtsdny-1906.