U.S. Circuit Court for the District of Southern New York, 1897

Smith v. United States

Smith v. United States
U.S. Circuit Court for the District of Southern New York · Decided December 9, 1897 · Wheeler
84 F. 158; 1897 U.S. App. LEXIS 2942
Smith v. United States

Opinion of the Court

WHEELER, District Judge.

This article — crocus—is found to be, and in fact is, a color, although it is much more largely used as a polishing powder. Paragraph 61 of the act of 1890, which comes after several paragraphs as to colors, lays a duty on “all other paints and colors, whether dry or mixed,” etc., without reference to being any otherwise provided for; and this article is not by name otherwise provided for. This duty is therefore directly applied to this article, without regard to its other uses. Decision affirmed.

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