Tuska, Son & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8283 (T. D. 38107). [Oral argument Oct. 10,1919, by Mr. Sharretts and Mr. Hanson.]
1Opinion of the CourtSmith, Judge
In this case duties on porcelains, wrapped in straw bundles and packed in wooden cases, were assessed on a dutiable value made up *66of the appraised value of the goods, the market value of the cases, and the actual outlay incurred for iron, hoops, straw, and labor used in packing the goods for shipment to the United States. The actual cost to the exporter of the packing cases was 8 sen per cubic foot of space, but their market value in the principal markets of the country from which they were imported was found'by the collector to be 13 sen per cubic foot. The market value of the iron hoops,…
2Cases cited3 opinions
- United States v. PassavantSupreme Court of the United States · 1898
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- Badger v. CusimanoSupreme Court of the United States · 1889
3Cited by4 opinions
- United States v. Ocean Brokerage Co.Court of Customs and Patent Appeals · 1921
- United States v. RichardCourt of Customs and Patent Appeals · 1926
- Balfour v. United StatesCourt of Customs and Patent Appeals · 1924
- C. H. Powell Co. v. United StatesUnited States Customs Court · 1940