Legal Opinion

United States v. Gordon

Court of Customs and Patent Appeals

Decided December 3, 1915No. 1576PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 37887.

1Opinion of the CourtMartin, Judge

The merchandise in the present case consisted of 16 bales of dog-skin mats which were imported into this country from Hongkong under the tariff act of 1913. It is conceded that the goods were dutiable as assessed, and the sole issue in the case relates to certain additional duties which were imposed by the collector because of an undervaluation of the merchandise in the entry.

In paragraph C of section 3 of the tariff act of 1913 it is provided that “ all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made, or,…

2Cases cited7 opinions

  1. United States v. WymanCourt of Customs and Patent Appeals · 1913
  2. United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913
  3. United States v. Proctor CoCourt of Customs and Patent Appeals · 1914
  4. United States v. Nozaki Bros.Court of Customs and Patent Appeals · 1914
  5. Thomsen & Co. v. United StatesCourt of Customs and Patent Appeals · 1914

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3Cited by2 opinions

  1. Kridel, Sons & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
  2. Balbach Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1921

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