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

Dieckerhoff v. United States

Dieckerhoff v. United States
U.S. Circuit Court for the District of Southern New York · Decided December 9, 1897 · Wheeler
84 F. 443; 1897 U.S. App. LEXIS 2976
Dieckerhoff v. United States

Opinion of the Court

WHEELER, District Judge.

These brass boxes for mourning pins do not appear to be so uncommon or rare, for that purpose, as to be properly called “unusual”; and they do not appear to be “designed for use otherwise than in the bona fide transportation of the” pins to the United States. The value of the boxes is large *444in proportion to that of tbe pins; but the use, not the value, is made controlling, by the statute, as to whether they should be separately dutiable. Decision reversed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.