Legal Opinion
Roger v. United States
Court of Customs and Patent Appeals
Decided November 27, 1914No. 1373PublishedCited by 3 opinions
Appeal from Board of United States General Appraisers, Abstract 34934 (T. D. 34219).
1Opinion of the CourtMontgomery, Presiding Judge
The merchandise in question consists of a pamphlet issued by the importers describing and advertising their perfumes, toilet water, etc. The articles were assessed for duty at 25 per cent ad valorem under paragraph 416 of the act of 1909, which imposes a duty of 25 per cent on “books of all kinds, bound or unbound, including blank books, slate books, and pamphlets, * * The importer claimed free •entry under paragraph 517 of the act, which reads as follows:
* * * All hydrographic charts, and publications issued for their subscribers or exchanges by scientific and literary associations or…
2Cases cited4 opinions
- Schieffelin v. United StatesCourt of Appeals for the Second Circuit · 1898
- Matheson v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
- United States v. BadischeCourt of Customs and Patent Appeals · 1913
- United States v. GipsCourt of Customs and Patent Appeals · 1913
3Cited by3 opinions
- Van Doorn v. United StatesqCourt of Customs and Patent Appeals · 1924
- Harvard University v. United StatesUnited States Customs Court · 1942
- R D Manufacturing Corp. v. United StatesUnited States Customs Court · 1969