Case Name: DINGELSTEDT & CO. v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1905-05-17
Citations: 139 F. 1007
Docket Number: No. 3,646
Parties: DINGELSTEDT & CO. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 139
Pages: 1007–1007

Head Matter:
DINGELSTEDT & CO. v. UNITED STATES.
(Circuit Court, S. D. New York.
May 17, 1905.)
No. 3,646.
On Application for Review of a Decision of the Board of United States General Appraisers.
Comstock & Wash-burn (Albert H. Washburn, of counsel), for importers.
Charles Duane Baker, Asst. U. S. Atty.

Opinion:
TOWNSEND, Circuit Judge
(orally). The testimony taken in this court conclusively shows that the articles in question fall within the provisions of paragraph 400 of the act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule M, 30 Stat. 188 [U. S. Comp. St. 1901, p. 1672]), which provides for lithographic prints exceeding .008 and not exceeding .020 of an inch in thickness, and not exceeding 35 square inches cutting size in dimensions, as claimed by the importer. The decision of the Board of Appraisers is therefore reversed.