Smith v. United States

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

Smith v. United States

84 F. 158, 1897 U.S. App. LEXIS 2942

U.S. Circuit Court for the District of Southern New York·Decided December 9, 1897·No. No. 2,357·Published

Opinion

WHEELER, District Judge.

This article — crocus—is found to be, and in fact is, a color, although it is much more largely used as a polishing powder. Paragraph 61 of the act of 1890, which comes after several paragraphs as to colors, lays a duty on “all other paints and colors, whether dry or mixed,” etc., without reference to being any otherwise provided for; and this article is not by name otherwise provided for. This duty is therefore directly applied to this article, without regard to its other uses. Decision affirmed.

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WHEELER, District Judge.

This article — crocus—is found to be, and in fact is, a color, although it is much more largely used as a polishing powder. Paragraph 61 of the act of 1890, which comes after several paragraphs as to colors, lays a duty on “all other paints and colors, whether dry or mixed,” etc., without reference to being any otherwise provided for; and this article is not by name otherwise provided for. This duty is therefore directly applied to this article, without regard to its other uses. Decision affirmed.

Smith v. United States, 84 F. 158, 1897 U.S. App. LEXIS 2942 (circtsdny 1897).

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