Downing v. United States
Court of Customs and Patent Appeals
Appeal from a decision of the Board of United States General Appraisers, G. A. 7059 (T. D. 30761).
1Opinion of the CourtMartin, Judge
On January 11, 1910, the appellants imported from England a consignment of Pears’ unscented soap. The duty upon this importation *501was prescribed by paragraph 69 of the act of 1909., which reads as follows:
69. Castile soap, one and one-fouith cents per pound; medicinal or medicated soaps, twenty cents per pound; fancy or perfumed toilet soaps, fifty per centum ad valorem; all other soaps not specially provided for in this section, twenty per centum ad valorem.
The collector held the soap to be a “fancy toilet soap/’ and therefore dutiable at 50 per cent ad valorem. The appellants protested…
2Cases cited1 opinion
- Maddock v. MagoneSupreme Court of the United States · 1894
3Cited by7 opinions
- United States v. Field & Co.Court of Customs and Patent Appeals · 1920
- S.G.B. Steel Scaffolding & Shoring Co. v. United StatesUnited States Customs Court · 1979
- Kraft Phenix Cheese Corp. v. United StatesUnited States Customs Court · 1943
- Daniel Green Shoe Co. v. United StatesUnited States Customs Court · 1967
- Keller Co. v. United StatesCourt of Customs and Patent Appeals · 1926
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