Case Name: FLEMING CEMENT & BRICK CO. v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1897-12-09
Citations: 84 F. 158
Docket Number: No. 2,320
Parties: FLEMING CEMENT & BRICK CO. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 84
Pages: 158–159

Head Matter:
FLEMING CEMENT & BRICK CO. v. UNITED STATES.
(Circuit Court, S. D. New York.
December 9, 1897.)
No. 2,320.
Customs Duties — Classification—Brick.
Magnesio brick, which are not fire brick, were dutiable as brick, under paragraph 76 of the act of 1894, and not as “magnesio fire brick,” under paragraph 77.
This was an appeal by the Fleming Cement & Brick Company from a decision of the board of general appraisers in regard to the classification for duty of certain brick imported by them.
Stephen G. Clarke, for appellant.
Henry C. Platt, Asst. U. S. Atty.

Opinion:
WHEELER, District Judge.
The tariff act of 1894 provides for a duty on "(77) magnesio fire brick." , These are magnesio brick, but are not fire brick, and so are not magnesio Are brick, and are not assessable according to the protest under this paragraph., Decision affirmed.