Seeberger v. Castro’s Empirical Analysis

Citation profile

8 federal appellate · 1 district · 4 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It seems to us, however, that both the meaning of the word ‘manufactured’ and the analogy of the internal revenue provisions require us to hold that these scraps are not manufactured tobacco. The court below found in this case that the scraps were ‘clippings from the ends of cigars and pieces broken from the tobacco of which cigars are manufactured in the process of such manufacture; that said clippings and pieces are not fit for any use in the condition in which the same are imported, and that their only use is to be manufactured into cigarettes and smoking tobacco.5 It is thus evident that the clippings are the mere waste resulting from a process of manufacture, and not in themselves manufactured articles. In Lawrence v. Allen, 7 How. 785, 794 , the process of manufacturing was defined to be ‘making an article either by hand or machinery into a new form, capable of being used and designed to be used in ordinary life.5 A like view of what constitutes an article of manufacture had been previously announced by the Court of King’s Bench: ‘The word “manufacture” has been generally understood to denote either a thing made which is useful for its own sake and vendable as such,’ etc. Rex v. Wheeler, 2 B. & Ald. 349. In Holden v. Clancy, 58 Barb. 590 , the test of whether an article was manufactured is thus defined: ‘A manufacture is defined as the process of making anything by art, or of reducing materials into a form fit for use by the hand or by machinery; and it seems to imply ”

   1 later decision quote this exact passage · from the majority
   e.g. 32 Wash. 2d 40 - Buffelen Lumber & Manufacturing Co. v. State

2. ““The Rayner & Baxter Cigar Company imported the tobacco in question, which consisted of ‘clippings from the ends of cigars and pieces broken from the tobacco of which-cigars are manufactured in the process of such manufacture, the said clippings and pieces not being fit for any use in the condition in which the same are imported, and their only use being to be manufactured into cigarettes and smoking tobacco.’ The collector assessed upon the tobacco a duty of forty cents per pound, under Rev. Stat. § 2502 as amended by the act of March 3, 1883, c. 121, 22 Stat. 488 , 491, 503, which took effect on March 3, 1883, including it within the terms of the fifth paragraph of Schedule F of that act, which reads as follows: ‘Tobacco, manufactured, of all descriptions, and stem tobacco, not specially enumerated or provided for in this act, forty cents per pound.’ ””

   1 later decision quote this exact passage
   e.g. 32 Wash. 2d 40 - Buffelen Lumber & Manufacturing Co. v. State