Myers v. United States
U.S. Circuit Court for the District of Northern New York
Appeal by the importers from a decision of the board of United States general appraisers, which sustained the assessment of duty by the collector of customs at Rouse’s Point, N. Y., upon the importation in question.
1Opinion of the Court
COXE, District Judge.
The majority of the board found that the merchandise in question is unmanufactured mica, consisting of small sheets or pieces which fall off in the process of thumb-trimming, varying in width from one to two inches and in length from two to .three and a half inches. Duty was assessed by the collector under paragraph 184 of the tariff act of 1897 (30 Stat. 166), as “mica, unmanu-factured.” The importers, by their protest, insist that the merchandise in question should have been assessed as “waste, not specially provided for in this act,” under paragraph 463 of the same…
2Cases cited10 opinions
- Davies v. ArthurSupreme Court of the United States · 1878
- Patton v. United StatesSupreme Court of the United States · 1895
- Seeberger v. CastroSupreme Court of the United States · 1894
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- In re Collector of CustomsCourt of Appeals for the Second Circuit · 1893
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3Cited by2 opinions
- Thermal Syndicate, Ltd. v. United StatesUnited States Customs Court · 1944
- Meadows Wye & Co. v. United StatesUnited States Customs Court · 1962