Case Name: DOWNING v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1900-01-16
Citations: 99 F. 423
Docket Number: No. 2,534
Parties: DOWNING v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 99
Pages: 423–423

Head Matter:
DOWNING v. UNITED STATES.
(Circuit Court, S. D. New York.
January 16, 1900.)
No. 2,534.
Customs Duties — Steel Tures.
Tubes of wrought steel for holding gas under pressure are dutiable under Act 1894, par. 130, as tubes of steel for “boiler or other tubes,” and not as manufactures of steel not otherwise provided, for, under paragraph 177.
Comstock & Brown, for complainant.
H. P. Disbecker, Asst. U. S. Atty.

Opinion:
WHEELER, District Judge.
These are tubes of wrought steel for holding gas under pressure. They seem to be specially provided for as tubes of steel under paragraph 130 of the act of 1894, for "boiler or other tubes" of steel, and consequently not to he manufactures of steel not otherwise provided for, under paragraph 177, as they were assessed. Decision reversed.