United States v. Citroen
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE . SECOND CIRCUIT. The facts, which involvé the construction of paragraphs 434 and 436 of the tariff act of 1897 as applied to pearls, are stated in the opinion. The Circuit Court of Appeals improperly adopted as the facts the findings of the Board of General Appraisers. Apgar v. United States, 78 Fed.
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE . SECOND CIRCUIT. The facts, which involvé the construction of paragraphs 434 and 436 of the tariff act of 1897 as applied to pearls, are stated in the opinion. The Circuit Court of Appeals improperly adopted as the facts the findings of the Board of General Appraisers. Apgar v. United States, 78 Fed. Rep. 332, 334. The new evidence introduced in the Circuit Court wa,s, in substance, that the pearls were assembled into a complete necklace, and were a necklace, and were so worn by the purchaser, before importation. Had this evidence been…
1Opinion of the CourtJustice Hughes
Bernard Citroen, on June 11, 1906, imported into the United States thirty-seven drilled pearls — unset and unstrung — divided into five lots, separately inclosed. The collector classified them by similitude "as pearls set or strung, or jewelry,” dutiable at sixty per cent, ad valorem under par. 434 of the tariff act of 1897. 30 Stat. 151, p. 192. The Board of. General Appraisers sustained the importer’s protest, holding the pearls to be dutiable by similitude at ten per cent, under par. 436. The Circuit Court, on additional testimony, reversed this ruling and affirmed that of the collector,…
2Cases cited8 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- United States v. SchoverlingSupreme Court of the United States · 1892
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- Dwight v. MerrittSupreme Court of the United States · 1891
- Seeberger v. FarwellSupreme Court of the United States · 1891
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