Smith v. Computing Scale Co.
U.S. Circuit Court for the District of Southern Ohio
On Application for Review of a Decision of the Board of United States General Appraisers. These proceedings were brought in the name of Amor Smith, Jr., surveyor of customs at the port of Cincinnati, and relate to a decision of the Board of General Appraisers which sustained a protest by the importers against the surveyor’s assessment of duty, on the authority of U. S. v. American Express Co. (C. C.) 147 Fed. 894. Note In re John Hope & Sons Engraving & Manufacturing Company…
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On Application for Review of a Decision of the Board of United States General Appraisers. These proceedings were brought in the name of Amor Smith, Jr., surveyor of customs at the port of Cincinnati, and relate to a decision of the Board of General Appraisers which sustained a protest by the importers against the surveyor’s assessment of duty, on the authority of U. S. v. American Express Co. (C. C.) 147 Fed. 894. Note In re John Hope & Sons Engraving & Manufacturing Company (C. C.) 100 Fed. 286.
1Opinion of the Court
THOMPSON, District Judge.
This is an application for a review of a decision of the United States Board of General Appraisers at New York as to the construction of the law fixing the rate or per cent, of duties imposed upon certain merchandise imported by the Computing Scale Company of Dayton, Ohio. The merchandise consists of small pieces of agate, differing slightly in dimensions, which have been cut, polished, and grooved, thus fitting them for specific use as bearings for scales of superior quality. The collector of customs at the port of Cincinnati decided that these articles were dutiable…
2Cases cited3 opinions
- Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
- Erhardt v. HahnCourt of Appeals for the Second Circuit · 1893
- Hahn v. United StatesU.S. Circuit Court for the District of Southern New York · 1903