Lothrop v. United States
U.S. Circuit Court for the District of Massachusetts
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below overruled protests by L,. D. Rothrop and J. H. Rowe Company against the assessment of duty by the collector of customs at the port of Boston. The opinion filed by the Board of General Appraisers reads as follows: Fischer, General Appraiser.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below overruled protests by L,. D. Rothrop and J. H. Rowe Company against the assessment of duty by the collector of customs at the port of Boston. The opinion filed by the Board of General Appraisers reads as follows: Fischer, General Appraiser. The merchandise to which these protests relate consists of fishhooks made from round iron or steel wire, upon which duty was assessed at the rate of 40 per cent, ad valorem and 1% cents per pound under the provisions of paragraph 137 of the tariff…
1Opinion of the Court
LOWELL, Circuit Judge.
The petitioner imported fishhooks which were assessed for duty at 1% cents per pound, and 40 per cent, ad valorem. Against the payment of this duty he protested as follows :
“I hereby protest against the payment of a duty of one and one quarter (1%) cents per pound and 40% add-valurem [ad valorem] on certain Fish Hooks, under paragraph 137 of the Tariff, 1897.
“These hooks were imported into Boston, Dec. 23rd, 1905, from England and brought into this district under Immediate Transportation, Entry No. 3,226, and entered for consumption here, Entry No. 70, dated Dec. 27th,…
2Cases cited6 opinions
- Arthur v. MorganSupreme Court of the United States · 1884
- Davies v. ArthurSupreme Court of the United States · 1878
- Schell's Executors v. FauchéSupreme Court of the United States · 1891
- United States v. SalambierSupreme Court of the United States · 1898
- Burgess v. ConverseU.S. Circuit Court for the District of Massachusetts · 1855
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