Miller v. United States
U.S. Circuit Court for the District of Southern New York
On application by Miller, Sloane & Wright, importers, for a review of the decision (In re Miller, G. A. 5,067) of the Board of General Appraisers, which affirmed the assessment of duty by the Collector of Customs at the port of New York.
1Opinion of the Court
WHEELER, District Judge.
The tariff law provides for a duty of 15 per cent, ad valorem, by paragraph 396, for “printing paper, unsized, sized or glued, suitable for books and newspapers.” Act July 24, 1897, c. it, § t, Schedule M, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1671]. And by paragraph 401 of 15 per cent, ad valorem and 3j4 cents per pound for “writing, letter, note, hand-made, drawing, ledger, bond, record, tablet, and typewriter paper.” 30 Stat. 189 [U. S. Comp. St. 1901, p. 1672]. This importation is of handmade printing paper suitable for books and newspapers. It was assessed under…
2Cited by5 opinions
- Edward Benneche & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1907
- United States v. SeydCourt of Appeals for the Second Circuit · 1907
- United States v. Davies, Turner & Co.Court of Appeals for the First Circuit · 1910
- Davies v. United StatesU.S. Circuit Court for the District of Massachusetts · 1909
- Seyd v. United StatesU.S. Circuit Court for the District of Southern New York · 1907