United States v. Watson
84 F. 160, 1897 U.S. App. LEXIS 2946
CourtU.S. Circuit Court for the District of Southern New York
DecidedDecember 9, 1897
DocketNo. 1,232
StatusPublished
This text of 84 F. 160 (United States v. Watson) 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. Watson, 84 F. 160, 1897 U.S. App. LEXIS 2946 (circtsdny 1897).
Opinion
This importation is pearl hardening. The report of the assistant appraisers shows:
“It is an artificial sulphate of lime obtained by precipitated carbonate uf lime with dilute sulphuric acid. The carbonate of lime, from which this article is manufactured, is, a by-product obtained in the manufacture of soda ash.”
It has been classified under paragraph 97 of the tariff act of 1890 as “plaster of Paris, or gypsum ground.” It is not plaster of Paris, or gypsum ground, but a nonenumerated manufactured article, as claimed by the collector. Decision reversed.
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Bluebook (online)
84 F. 160, 1897 U.S. App. LEXIS 2946, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-watson-circtsdny-1897.