U.S. Circuit Court for the District of Southern New York, 1899

Fleming v. United States

Fleming v. United States
U.S. Circuit Court for the District of Southern New York · Decided January 13, 1899 · Wheeler
124 F. 1014; 1899 U.S. App. LEXIS 2845
Fleming v. United States

Opinion of the Court

WHEELER, District Judge.

. These importations are of brick, returned by the appraiser as glazed brick, and assessed at 30 per cent., under paragraph 76, Schedule B, § 1, c. 349, Tariff Act Aug. 28, 1894 (28 Stat. 512), against a protest that they are dutiable as “magnesic fire-brick,” under paragraph 77, at one dollar per ton. Further testimony has been taken. The question on the whole is whether these *1015are so magnesio fire-brick as to sustain the protest. On careful examination of all, they do not appear to be, in commerce, fire-brick, and the same conclusion is reached as was before in Fleming Cement & Brick Co. v. United States (C. C.) 84 Fed. 158.

Decision affirmed.

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