U.S. Circuit Court for the District of Southern New York, 1905

United States v. R. F. Downing & Co.

United States v. R. F. Downing & Co.
U.S. Circuit Court for the District of Southern New York · Decided February 15, 1905 · Wheeler
139 F. 155; 1905 U.S. App. LEXIS 4677
United States v. R. F. Downing & Co.

Opinion of the Court

WHEELER, District Judge.

These are imitations of precious stones, within the description of such in paragraph 435, Schedule N, § 1, Act July 24, 1897, c. 11, 30 Stat. 192 [U. S. Comp. St. 1901, p. 167'6]. They are incrusted, but that appears to be a part of the imitation. They are not engraved nor painted, nor otherwise ornamented or decorated than in constituting the imitations which they simply are.

Decision affirmed.

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