Pomeroy & Fischer v. United States

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

Pomeroy & Fischer v. United States

126 F. 583, 1903 U.S. App. LEXIS 5194

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

DecidedNovember 12, 1903

DocketNo. 3,048

StatusPublished

This text of 126 F. 583 (Pomeroy & Fischer 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

Pomeroy & Fischer v. United States, 126 F. 583, 1903 U.S. App. LEXIS 5194 (circtsdny 1903).

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Opinion

TOWNSEND, Circuit Judge.

In this case the merchandise is a white paint containing zinc, but not containing lead, ground in linseed oil, and with which some varnish has afterwards been mixed to give it a gloss; thus constituting what is called an “enamel paint.” It was classified for duty as a varnish, under paragraph 53 of the tariff act of 1897, c. 11, § 1, Schedule A, 30 Stat. 154 [U. S. Comp. St. 1901, p. 1630]. The importers contended that it was dutiable at 1^4 cents per pound, under paragraph 57, and, alternatively, at 30 per cent, ad valorem, as a paint not enumerated, under paragraph 58 of the same act. This latter claim the Board of General Appraisers sustained, but the importers appealed to this court in behalf of their original claim, at iji cents per pound. The record shows, without dispute, that the merchandise is exactly described by the terms of paragraph 57, imposing a duty of i§^ cents per pound; the witnesses testifying that the addition of the varnish does not affect the character of the mixture as a paint. It is manifest, therefore, that this claim was the one which should have been sustained.

The decision of the Board of General Appraisers is reversed.

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TOWNSEND, Circuit Judge.

In this case the merchandise is a white paint containing zinc, but not containing lead, ground in linseed oil, and with which some varnish has afterwards been mixed to give it a gloss; thus constituting what is called an “enamel paint.” It was classified for duty as a varnish, under paragraph 53 of the tariff act of 1897, c. 11, § 1, Schedule A, 30 Stat. 154 [U. S. Comp. St. 1901, p. 1630]. The importers contended that it was dutiable at 1^4 cents per pound, under paragraph 57, and, alternatively, at 30 per cent, ad valorem, as a paint not enumerated, under paragraph 58 of the same act. This latter claim the Board of General Appraisers sustained, but the importers appealed to this court in behalf of their original claim, at iji cents per pound. The record shows, without dispute, that the merchandise is exactly described by the terms of paragraph 57, imposing a duty of i§^ cents per pound; the witnesses testifying that the addition of the varnish does not affect the character of the mixture as a paint. It is manifest, therefore, that this claim was the one which should have been sustained.

The decision of the Board of General Appraisers is reversed.

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Bluebook (online)

126 F. 583, 1903 U.S. App. LEXIS 5194, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pomeroy-fischer-v-united-states-circtsdny-1903.