Lorsch v. United States
Citations
- 119 F. 476
- 1902 U.S. App. LEXIS 5295
Syllabus
<p>L, Customs Duties—Imitation Pearls—Competency of Experts.</p> <p>Dealers in precious stones only are not competent to testify as to the commercial uses of ornaments claimed to be imitations of precious stones.</p> <p>2. Same—Classification.</p> <p>Imitations of pearls, made of paste or glass, and mounted on wires, used for jewelry or ornamental purposes, are dutiable at 10 pér cent, ad valorem, under paragraph 454 of the tariff act of 1890 and paragraph 338 of the tariff act of 1894, as “imitations of precious stones not set,” and not under paragraph 108 of the act of 1890 as “manufactures of glass, not specially provided for,” or under paragraph 351 of the act of 1894 as “manufactures of paste not specially provided for.”</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- purpose is to provide income for ordinary and necessary living expenses to persons of advanced years who would otherwise be obliged to work to obtain them
Source: CourtListener parenthetical corpus (CC0).
Judges: Townsend
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