United States v. F. A. Marsily & Co.
Court of Appeals for the First Circuit
Appeal from the Circuit Court of the United States for the District of Massachusetts. There was no opinion below. The Circuit Court affirmed the decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of Boston. Tho article in controversy (paraffin) was made in Belgium from Russian petroleum.
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Appeal from the Circuit Court of the United States for the District of Massachusetts. There was no opinion below. The Circuit Court affirmed the decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of Boston. Tho article in controversy (paraffin) was made in Belgium from Russian petroleum. The latter country imposes a duty on both crude petroleum and its products when imported from the United States, while Belgium imposes a duty on neither oil nor product. Under these circumstances the collector assumed…
1Opinion of the Court
PUTNAM, Circuit Judge.
This case depends upon the construction to be given to the following portions of paragraph 626, forming a part of the free list of the Tariff Act of July 24, 1897, c. 11, § 2, Free List, 30 Stat. 199 (U. S. Comp. St. 1901, p. 1685):
“Provided, That if Diere ho imported into the United States crude petroleum, or the products of crudo petroleum produced in any country which imposes a duty on petroleum or Us products exported from the United States, there shall in such casos be levied, paid, and collected a duty upon said crude petroleum or Us products sq imported equal to…
2Cases cited2 opinions
- Gill v. AustinCourt of Appeals for the First Circuit · 1907
- United States v. DowningCourt of Appeals for the Second Circuit · 1906
3Cited by4 opinions
- New Amsterdam Casualty Co. v. Iowa State BankCourt of Appeals for the Eighth Circuit · 1921
- General Petroleum Corp. v. United StatesDistrict Court, S.D. California · 1938
- Ball v. ChapmanCourt of Appeals for the Seventh Circuit · 1924
- United States v. Castle, Gottheil & OvertonCourt of Customs and Patent Appeals · 1914