United States v. W. P. Devereux Co.
U.S. Circuit Court for the District of Minnesota
On Review of the Decision of the Board of General Appraisers Sustaining the Protest of the Defendant against the Action of the Deputy Collector at Minneapolis, Minn.
1Opinion of the Court
LOCHREN, District Judge.
The commodity imported by the defendant was invoiced as “wheat screenings,” and was claimed by defendant to be subject to the duty of 10 per cent, ad valorem, as a non-enumerated unmanufactured article, under section 6 of the tariff act of July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]. The deputy collector classified the commodity as wheat, and assessed the duty thereon at 25 cents per bushel, under paragraph 234 of Schedule G of said act (30 Stat. 170, c. 11, § 1 [U. S. Comp. St. 1901, p. 1649]). Upon defendant’s .protest, and the evidence taken…
2Cited by1 opinion
- Atwood-Stone Co. v. United StatesCourt of Customs and Patent Appeals · 1914