Gardiner v. Wise
Court of Appeals for the Ninth Circuit
Appeal from the Circuit Court of the United States for the Northern District of California. This was an appeal by James H. Gardiner and William H. Thorn-ley from}a decision of the hoard of general appraisers affirming the action of the collector of customs at San Francisco as to the classification for duty of certain imported merchandise. The circuit court affirmed the decision of the hoard, and the importers have appealed.
1Opinion of the Court
GILBERT, Circuit Judge.
This appeal is taken from the decision of the circuit court of the United States for the Northern district of California, affirming the ruling of the collector of customs for the port *338of San Francisco and tbe board of general appraisers sitting at New York, bolding dutiable, at tbe rate of 30 per cent, ad valorem, 4,480 bags of imported bone meal, under tbe provisions of paragraph 4G0 of tbe tariff act of congress approved October 1, 1890, wbicb reads as follows:
“Manufactures of bone, chip, grass, born, India-rubber, palm-leaf, straw, weeds, or whalebone, or of wbicb…
2Cases cited1 opinion
- White v. United StatesCourt of Appeals for the Second Circuit · 1896