United States v. H. Bayersdorfer & Co.
Court of Appeals for the Third Circuit
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. Appeal by the United States from the decision of the Circuit Court (122 Fed. 968) reversing a decision of the Board of General Appraisers which affirmed the assessment of duty by the Collector of Customs at the port of Philadelphia.
Read the full summary
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. Appeal by the United States from the decision of the Circuit Court (122 Fed. 968) reversing a decision of the Board of General Appraisers which affirmed the assessment of duty by the Collector of Customs at the port of Philadelphia. Note United States v. Knowles, 122 Fed. 971; United States v. Shea, 114 Fed. 40, 51 C. C. A. 664; United States v. Hunter (C. C.) 124 Fed. 1005; Weil v. United States (C. C.) 124 Fed. 1006, and G. A. 4,712.
1Opinion of the Court
• ACHESON, Circuit Judge.
H. Bayersdorfer & Co., at various dates in the year 1899, imported into the port of Philadelphia certain bleached wheat stems or wheat heads, which the collector assessed for customs duty at the rate of 25 per centum ad valorem, under paragraph 251 of the tariff act of 1897 (by application of the similitude clause of the act) as in the class of “natural flowers of all kinds, pre*733served or fresh, suitable for decorative purposes.” Paragraph 251 is as follows:
“251. Orchids, palms, dracaenas, crotons and azaleas, tulips, hyacinths, narcissi, jonquils,…
2Cases cited7 opinions
- Davies v. ArthurSupreme Court of the United States · 1878
- United States v. SalambierSupreme Court of the United States · 1898
- Herrman v. RobertsonSupreme Court of the United States · 1894
- Shaw v. United StatesCourt of Appeals for the Second Circuit · 1903
- In re Collector of CustomsCourt of Appeals for the Second Circuit · 1893
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cronite Co. v. United StatesUnited States Customs Court · 1957
- United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914
- In re Solvay Process Co.U.S. Circuit Court for the District of Northern New York · 1905
- United States v. FleitmannCourt of Appeals for the Second Circuit · 1905
- United States v. George Knowles & SonCourt of Appeals for the Third Circuit · 1903
4 more not listed; retrieve them via the Exa API.