Case ID: f_50/html/0066-01.html
Source: Caselaw Access Project
Author: {"author": "Lacombe, Circuit Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In re Popper.
    
      (Circuit Court, S. D. New York.
    
    October 13, 1891.)
    Customs Duties — Maxueactuked Articles — Pieces oe Beveled Glass.
    A deoision of the board of appraisers that small squares, triangles, and circles of glass, the squares from ⅞⅝½2⅝ to 4x4, and the circles from 5 to 6 inches in diameter, with edges beveled and polished, are dutiable at 45 per cent, ad valorem, as “articles of glass cut, ” under Act Cong. March 3, 1883, (Tariff Ind. New, par. 135,) rather than at 3 cents per square foot, as “ cast polished plate-glass, unsilvered, ” not exceeding 10x15 inches square, under Tariff Ind. New, par. 140, of said act, will not be disturbed, although the beyel was produced by abrasion, rather than by cutting with a sharp instrument, it appearing that in the trade of the glass cutter the word “cutting” is frequently used to denote a process which in popular language would more properly be styled “grinding” or “abrading. ”
    At Law. Extract from the report of district attorney:
    “The proceeding was an application by the importers for a review by the circuit court óf a decision of the board of United States general appraisers, delivered on the 13th of February, 1891, affirming the decision of the collector on the classification of certain merchandise, * * * which merchandise was classified for duty by the collector as ‘ articles of glass cut, ’ aud duty assessed thereon at the rate of 45 per cent, ad valorem, under the provisions of Tariff Ind. New, par. 135. (Tariff Act March 3, 1883.) Against this classification the importers protested, claiming that the merchandise was dutiable at three cents per square foot as ‘cast polished plate-glass, unsilvered,’ not exceeding 10x15 inches square, under Tariff Ind. New, par. 140, of said tariff act, and, if not so dutiable, then at four cents per square foot, under Tariff Ind. New, par. 141, of said act, as ‘ looking-glass plates.’ The importers abandoned their contention under tho last head, and stood upon their claim that the merchandise was dutiable under Tariff Ind. Sow, par. 140. * * * It appeared that the merchandise in this present proceeding consisted of small squares, triangles, and circles, varying in size, the squares up to 4x4 inches, the half squares or triangles from 2¿x2| up to 4x4, and the circles from 5 inches up to 6 inches in diameter. These articles were made from polished plate-glass, and all of them beveled as to their edges with a bevel of from 5-8 to one inch in width, polished. It appeared by the evidence that they were a finished article, as bought and sold in the trade of this country.”
    
      Comstock & Brown, for appellant.
    
      James T. Van Rensselaer, for the United States.
   Lacombe, Circuit Judge.