Legal Opinion

Park & Tilford v. United States

Court of Customs and Patent Appeals

Decided January 28, 1919No. 1924PublishedCited by 9 opinions

Appeal from Board of United States General Appraisers, Abstract 42213. [Oral argument Nov. 6, 1918, by Mr. Donilioe and Mr. Edelhertz.]

1Opinion of the Court

Martin, Judge,

delivered the opinion- of.the court;

The merchandise in this case consists of whisky in casks. The importation was made under the tariff act of 1913.

*54The question at issue does not relate to the rate of duty assessed by the collector upon the importation, but to the quantity of whisky which was assessed with duty. The importers claim that the col-ector overstated the number of gallons of liquor in the respective casks, and based the liquidation upon this incorrect statement. The merchandise was assessed also with a countervailing duty, but this raises no new question in the .cáse,…

2Cases cited1 opinion

  1. Cataldi Aurola v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by9 opinions

  1. Austin, Nichols & Co. v. United StatesUnited States Customs Court · 1949
  2. Kolmar, Inc. v. United StatesUnited States Customs Court · 1944
  3. Joseph E. Seagram & Sons, Inc. v. United StatesUnited States Customs Court · 1942
  4. Oldetyme Distillers, Inc. v. United StatesUnited States Customs Court · 1944
  5. Sherbrook Distributing Co. v. United StatesUnited States Customs Court · 1945

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