Case ID: f_119/html/0481-01.html
Source: Caselaw Access Project
Author: {"author": "TOWNSEND, Circuit Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

LAVERGE v. UNITED STATES.
    (Circuit Court, S. D. New York.
    November 6, 1902.)
    No. 2,937.
    1. Tariff Act—Tax on Coverings. •
    Where boxes used as coverings for Imported tobacco were not the usual coverings in which such tobacco was imported, but were of no value, and were thrown- away or destroyed after the tobacco had been removed, they were not taxable under Act June 10, 1890, § 19 [U- S. Comp. St. 1901, p. 1924], declaring that if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form; designed for use otherwise than in the bona fide transportation of such merchandise, additional duty shall be levied thereon.
    Appeal by the importers from a decision of the board of general appraisers which affirmed the classification by the collector of the importation in question.
    Jacob Fromme, for the importers.
    Charles D. Baker, Asst. U. S. Atty.
   TOWNSEND, Circuit Judge.

The articles in question are boxes used as coverings for Sumatra tobacco, and were classified for duty at 35 per cent, ad valorem, under the provisions of paragraph 208, Tariff Act 1897 [U. S. Comp. St. 1901, p. 1647], on the ground that said boxes come within that portion of section 19 of the act of June 10, 1890 [U. S. Comp. St. 1901, p. 1924] which provides that “if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected' upon such material or article at the rate to which the same would be subject if separately imported.” It .is undisputed that the boxes are not the usual coverings of imported tobacco, but there is no evidence that such boxes were designed for use otherwise than in the bona fide transportation of such merchandise to the United States. In fact, the testimony shows that they are not designed for any other use, but are thrown away or cut up into kindling wood.

The decision of the board of appraisers is therefore reversed.