United States v. Snow's U. S. Sample Co.

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

United States v. Snow's U. S. Sample Co.

71 F. 953, 1896 U.S. App. LEXIS 2518

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

DecidedJanuary 3, 1896

DocketNo. 1,109

StatusPublished

This text of 71 F. 953 (United States v. Snow's U. S. Sample Co.) 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

United States v. Snow's U. S. Sample Co., 71 F. 953, 1896 U.S. App. LEXIS 2518 (circtsdny 1896).

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Opinion

WHEELER, District Judge.

This importation is of small circular and concave looking glass plates, with holes through the censer. for mounting, as physicians’ mirrors, and have been assessed for duty under paragraph .116 of the tariff act of 1890, which imposes a duty by the square foot on “looking-glass plates.” The government insists that they should be assessed under paragraph 108, which imposes a much higher duty on “thin-blown glass * * and all other manufactures of glass * ® not specially provided for.” No limit of smallness, planeness, and continuity of sur face is fixed by the description in paragraph 116; but it applies to all looking glass plates, with mention of sizes for fixing the rate of duty only. These plates are manufactures of glass, and would fall under paragraph 108 were they not specially provided for as looking-glass plates under paragraph 116; hut, as they are so specially pro vided for there, they are, in express terms, excluded from 108. Judgment affirmed.

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WHEELER, District Judge.

This importation is of small circular and concave looking glass plates, with holes through the censer. for mounting, as physicians’ mirrors, and have been assessed for duty under paragraph .116 of the tariff act of 1890, which imposes a duty by the square foot on “looking-glass plates.” The government insists that they should be assessed under paragraph 108, which imposes a much higher duty on “thin-blown glass * * and all other manufactures of glass * ® not specially provided for.” No limit of smallness, planeness, and continuity of sur face is fixed by the description in paragraph 116; but it applies to all looking glass plates, with mention of sizes for fixing the rate of duty only. These plates are manufactures of glass, and would fall under paragraph 108 were they not specially provided for as looking-glass plates under paragraph 116; hut, as they are so specially pro vided for there, they are, in express terms, excluded from 108. Judgment affirmed.

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Bluebook (online)

71 F. 953, 1896 U.S. App. LEXIS 2518, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-snows-u-s-sample-co-circtsdny-1896.