Wanamaker v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision by the Board of United ■States General Appraisers. The decision below, which is reported as G. A. 6,606 (T. D. 28,217), affirmed the assessment of duty by the collector of customs at the port of Philadelphia on importations by John Wanamaker.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The merchandise in question is úntrimmed hats made of horsehair, and was assessed for duty by the Board of General Appraisers under Act July 24, 1897, c. 11, §■ 1, Schedule E, par. 390, 30 Stat. 187 (U. S. Comp. St. 1901, p. 1670), by similitude to silk wearing apparel. The importer contends, inter alia, that the assessment should have been made under paragraph 409, Schedule N, 30 Stat. 189 (U. S. Comp. St. 1901, p. 1673), by similitude to “hats of straw * * * not trimmed,” and this position I think should be sustained. My reason for thus ruling is found in the…
2Cases cited5 opinions
- Paterson v. United StatesCourt of Appeals for the Second Circuit · 1908
- Alexander Murphy & Co. v. United StatesCourt of Appeals for the Third Circuit · 1908
- Hill v. Francklyn & FergusonCourt of Appeals for the Third Circuit · 1908
- Rheims Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- Vandegrift v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1908