United States v. Pierce
U.S. Circuit Court for the District of Vermont
On Application for. Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,627 (T. D. 25,166), which reversed the assessment of duty by the collector of customs at the port of Newport, Vt., on merchandise imported by Charles W. Pierce.
1Opinion of the Court
WHEELER, District Judge.
Tariff Act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626], lays a duty on:
“200. Hubs for wheels, posts, heading bolts, stave bolts, last-blocks, wagon-blocks, oar-blocks, heading-blocks, and all like blocks or sticks, rough-hewn, sawed or bored, twenty per centum ad valorem; fence posts, ten per centum ad valorem.” Section 1, Schedule D, 30 Stat 167 [U. S. Comp. St. 1901, p. 1646].
And puts on the free list:
“699. Logs and round unmanufactured timber, including pulp-woods, firewood, handle-bolts, shingle-bolts, gun-blocks for gunstocks rough-hewn or…
2Cases cited1 opinion
- Hartranft v. WiegmannSupreme Court of the United States · 1887
3Cited by2 opinions
- United States v. BaxterCourt of Customs and Patent Appeals · 1919
- United States v. SaundersCourt of Customs and Patent Appeals · 1914