Tower v. United States’s Empirical Analysis
1955
Citation profile
3
cited by 3 later decisions
December 1960
most recently cited
Relationships
Relies on Marriott v. Brune
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“So far as here pertinent the above-quoted paragraph and paragraph 391, here under consideration, are practically identical. Cockerill Zinc Co. v. United States, 13 Treas. Dec. 125 , T. D. 27891, decided February 5, 1907, involved the proper classification of certain zinc ores. In deciding that case the United States Board of General Appraisers concluded as follows: Our conclusion is that the carbonates and silicates of zinc are included within the meaning of the term calamine as used in paragraph 514, and that they are free of duty under said paragraph and also under paragraph 614, and that the sulphide of zinc is free under the paragraph last named as crude minerals, etc., subject, however, to the qualification that when lead is found in these ores duty shall be taken on the amount of lead contained therein as described in paragraph 181. , While the above decision did not in precise words define “lead-bearing ore” as an ore which contained lead, nevertheless, such a holding is implicit in the quotation, supra, “that when lead is found in these ores duty shall be taken on the amount of lead contained therein.” Thus, the Congress has been advised since 1907 that lead-bearing ores are ores which contain lead. This is significant in view of the language contained in paragraph 391 of the Tariff Act of 1930 as follows: Lead-bearing ores, flue dust, and matt"s of all kinds, 1% cents per pound on the lead contained therein; Provided, that such duty shall not be applied to the lead c”
1 later decision quote this exact passage“A commodity, it is true, is properly assessable in its condition as imported, but where ore, as here, is shown to have contained, as imported, both lead and zinc, the zinc appearing in a quantity exceeding 10 per cent, the metal content in both is dutiable, the lead under paragraph 181, the zinc under paragraph 193, tariff act of 1909.”
1 later decision quote this exact passage · from the majority“In so far as the specific duty is concerned the question presents no difficulty; the language clearly and specifically provides that the lead contents shall be subject to duty at the rate assessed by the collector.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.