United States v. Kwong Yuen Shing
Court of Customs and Patent Appeals
Transferred from the United States Circuit Court of Appeals, Second Circuit (T. D. 30145).
1Opinion of the CourtBarber, Judge
This is an appeal from the judgment of the Circuit Court of the Southern District of New York, reversing the decision of the Board of General Appraisers, and is transferred to this court from the United States Circuit Court of Appeals for the Second Circuit.
The Board of General Appraisers held that the merchandise, which was invoiced as “yams” and is a vegetable, was properly assessed by the collector at 25 per cent ad valorem under paragraph 257 of the tariff act of 1897, which reads: •
257. Vegetables in their'natural state, not specially provided for in this act, twenty-five per centum ad…
2Cases cited5 opinions
- Maddock v. MagoneSupreme Court of the United States · 1894
- Erhardt v. SchroederSupreme Court of the United States · 1894
- United States v. Ranlett & StoneSupreme Court of the United States · 1898
- Arthur v. UnkartSupreme Court of the United States · 1878
- Berbecker v. RobertsonSupreme Court of the United States · 1894
3Cited by12 opinions
- Akeroyd v. United StatesCourt of Customs and Patent Appeals · 1928
- United States v. WalterCourt of Customs and Patent Appeals · 1913
- United States v. IrwinCourt of Customs and Patent Appeals · 1916
- United States v. Burlington Venetian Blind Co.Court of Customs and Patent Appeals · 1912
- Roger v. United StatesCourt of Customs and Patent Appeals · 1916
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