Hahn v. United States
U.S. Circuit Court for the District of Southern New York
Applications for Review of Decisions of the Board of General Appraisers. These proceedings relate to two decisions of the Board of General 'Appraisers (G. A. 4,163, T. D. 19,449, and G. A. 5,148. T. D. 23,750), affirming the assessment of duty by the collector of customs at the port of New York on importations bv Rudolph C. Hahn.
1Opinion of the Court
HAZEL, District Judge.
The articles were invoiced and entered as half pearls. They were also commercially known as split pearls or sawed pearls, and concededly were neither set, strung, nor in their natural state. The importations were assessed by the collector at 20 per cent, ad valorem, and were classified pursuant to section 6 of the tariff act of July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], as nonenumerated “articles manufactured in whole or in part.” The importers paid the duty under protest, claiming that the merchandise was dutiable at 10 per cent, ad valorem,…
2Cases cited4 opinions
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Arthur v. FoxSupreme Court of the United States · 1883
- Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
- Tiffany v. United StatesCourt of Appeals for the Second Circuit · 1901
3Cited by4 opinions
- American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1920
- Re Taxes, Haw'n Pineapple Co., Ltd.Hawaii Supreme Court · 1961
- American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1920
- Re Taxes, Haw'n Pineapple Co., Ltd.Hawaii Supreme Court · 1961