The Federal Reporter (Volume 91); With Key-Number Annotations

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1899. Excerpt: ... Venice is built of marble,--a fact which becomes pertinent to this case in view of the importers' statement that this bridge is constructed of the same material as that under consideration in their protests. The evidence fails to show that the commercial designation of the term marble differs essentially from the ordinary or popular meaning of the word. The two samples of the merchandise (marked Exhibits 1 and 2, respectively) introduced in evidence at the hearing illustrate the nature of the merchandise, being fragments of the imported blocks, about six or eight inches square in dimensions. Sample 2 has been subjected to a polishing process, under direction of the board, and by the importer himself. It has taken on a very good polish, is of a grayish cream color, and of a solid crystalline structure. We find accordingly (1) that the merchandise is a species of limestone, known as Istrian marble; that it takes on a good polish, and is suitable for flooring or paving vestibules of buildings and for other building purposes; (2) it is a marble in fact, within the ordinary definition of that term, and is commercially known as a species of marble, and was imported in the form of blocks. The protests claiming the article to be dutiable under either of the paragraphs named above (105% or 106) are overruled, and the collector's decision is affirmed in each case. Stephen G. Clarke, for appellants. James T. Van Rensselaer, Asst. U. S. Atty. WHEELER, District Judge. Paragraph 103 of the act of 1894 provides for a duty on marble of all kinds. The board has, upon evidence, found that this merchandise is Istrian marble, which is a kind of marble. No evidence has been taken since, and the finding cannot properly be disturbed. Decision affirmed. EATON v. STATE ...