Legal Opinion

United States v. Quong Lee & Co.

U.S. Circuit Court for the District of Northern California

Decided August 6, 1909No. Nos. 33,839-13,846Published

On Application for Review oí a Decision by the Board of United States General Appraisers.

1Opinion of the Court

VAN FLEET, District Judge.

These cases involve appeals by the government, on the protest of the collector of the port of San Francisco, from the decision of the Board of General Appraisers, reversing the action of the collector in assessing the duty on certain importations of silk embroidered fans entered at that port. The collector held the fans covered by the proviso to Tariff Act July 24, 1897, c. 11, § 2, Schedule j, par. 339, 30 Stat. 181 (U. S. Comp. St. 1901, p. 1662), relating to embroidered articles, rather than under paragraph 127, Schedule N, of the act, relating to fans, and…

2Cases cited17 opinions

  1. Hartranft v. WiegmannSupreme Court of the United States · 1887
  2. American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
  3. Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
  4. Homer v. The CollectorSupreme Court of the United States · 1864
  5. United States v. NicholsSupreme Court of the United States · 1902

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