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" ... Manufacture implies a change, but every change is not manufacture, and yet every change in an article is the result of treatment, labor, and manipulation. But something more is necessary, as set forth and illustrated in Hartranft v. "
Digest of Decisions of the Treasury Department (customs) Board of U.S ... - Страница 199
по United States. Department of the Treasury - 1917 - 934 страници
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Decisions of the Commissioner of Patents and of the United States Courts in ...

United States. Patent Office - 1933 - 632 страници
...the result of treatment, labor, and manipulation, as set forth in Hartranft v. Wieymann, 121 US 609. There must be a transformation, a new and different article must emerge * * * ". If plaintiff's map lines were drawn, sculptured or otherwise reproduced upon a natural marble...

Interstate Commerce Commission Reports: Motor carrier cases

United States. Interstate Commerce Commission - 1956 - 986 страници
...words of the United States Supreme Court further defining the term, Hartranft v. Wiegmann, 121 US 609, "There must be a transformation; a new and different...article must emerge having a distinctive name, character or use." In the investigation of operations of the Dart Transit Company, Dart Transit Go. v. Interstate...

Interstate Commerce Commission Reports: Motor carrier cases, Том 113

United States. Interstate Commerce Commission - 1971 - 968 страници
...more is necessary, as set forth and illustrated in Hartranft v. Weigmann, 121 US 609. There must be transformation; a new and different article must emerge, "having a distinctive name, character or use."*** The Supreme Court continued at page 54: ***At some point processing and manufacturing will...

United States Customs Court Reports: Cases Adjudged in the United ..., Том 66

United States. Customs Court - 1971 - 888 страници
...there must be a transformation of the starting material into a new article of commerce. "There must be transformation; a new and different article must emerge, 'having a distinctive name, character or use.' " Anheuser-Busch Brewing Ass'nv United States, 207 US 556, 562. Upon reconsideration we hold...

Treasury Decisions Under Internal Revenue Laws of the United States, Том 15

United States. Office of Commissioner of Internal Revenue - 1914 - 352 страници
..."manufacture " as denned in Anheuser-Busch Association v. United States (207 US, 556, 562), where it is said: "There must be a transformation; a new and different article must emerge, 'having a distinctive name, character,and use.' " And bay rum, it is asserted, satisfies the distinction and has been regarded...

General Revenue Revision: Hearings Before the Committee on Ways and ..., Част 4

United States. Congress. House. Committee on Ways and Means - 1953 - 774 страници
...different one" (55 CJS sec. 39. p. 670). In Words and Phrases it states : "Manufacture implies a change. There must be a transformation ; a new and different...must emerge, having a distinctive name, character, or use" (Words and Phrases, vol. 26, p. 408). These, we believe, are the common and accepted meanings...

Amendment to Interstate Commerce Act (trip Leasing): Hearings ..., Томове 1–2

United States. Congress. Senate. Committee on Interstate and Foreign Commerce - 1953 - 536 страници
...more is necessary, as set forth and illustrated in Hartranft v. Wiegmann (121 US 609). There must be transformation: a new and different article must emerge, 'having a distinctive name, character, or use." * * *" The defendant and the Secretary of Agriculture particularly rely upon the definition...

Hearings

United States. Congress. Senate. Committee on Commerce - 1953 - 1436 страници
...more is necessary, as set forth and illustrated in Hartranft v. Wiegmann (121 US 609). There must be transformation: a new and different article must emerge, 'having a distinctive name, character, or use.' * * *" The defendant and the Secretary of Agriculture particularly rely upon the definition...

Excise Tax Technical and Administrative Problems, Том 3

United States. Congress. House. Committee on Ways and Means - 1956 - 262 страници
...different one" (55 CJS sec. 39, p. 070). In Words and Phrases it states : "Manufacture implies a change. There must be a transformation ; a new and different...must emerge, having a distinctive name, character, or use" (Words and Phrases, vol. 26, p. 408). These, we believe, are the common and accepted meanings...

Treasury Decisions Under Customs and Other Laws, Том 15

United States. Department of the Treasury - 1908 - 780 страници
...under section 80, tariff act of 1897. 2. " MANUFACTURB " — TREATMENT NOT RESULTING IN NEW ARTICLE. " Manufacture" implies change; but not every change...improving processes, but which still remains a cork, is cot "manufactured" within the meaning of s,ctiou 80, tariff act of 1897. 3. DRAWBACE — "ARTICLES...




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