In re Hempstead
U.S. Circuit Court for the District of Eastern Pennsylvania
This was a proceeding by the United States to review the decision of the board of general appraisers reversing the action of the collector in assessing for duty certain merchandise imported by O. G-. Hempstead & Bon.
1Opinion of the Court
GRAY, Circuit Judge.
The facts in this case are established by the record, and are undisputed by either party. They are as follows: O. G. Hempstead & Son imported into the port of Philadelphia, on May 26, 1896, certain merchandise, consisting of printed sheets of a work entitled “A Text-Book on Diseases of the Ear and Adjacent Organs, b^' Dr. Adam Politzer.” After due entry, the merchandise in question was classified by the local appraiser, and a duty assessed thereon of 2.1 per cent, ad valorem, under paragraph 311 of the tariff act of August 28, 1894. The importers made protest, and appealed…
2Cited by5 opinions
- Pitman Publishing Corp. v. United StatesUnited States Customs Court · 1952
- Macmillan Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
- Read v. Certain Merchandise Imported By O. G. Hempstead & SonCourt of Appeals for the Third Circuit · 1900
- Harvard University v. United StatesUnited States Customs Court · 1942
- In re HempsteadU.S. Circuit Court for the District of Eastern Pennsylvania · 1899