United States v. Schwarz
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,706, T. D. 25,379, which reversed the assessment of duty by the collector of customs at the port of Philadelphia.
1Opinion of the Court
HOLLAND, District Judge.
The record shows that G. A. Schwarz imported and entered at the port of Philadelphia, on November 20, 1903, certain articles of celluloid upon which the collector of customs assessed duty at the rate of 65 cents per pound and 25 per centum ad valorem, under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 17, 30 Stat. 152 [U. S. Comp. St. 1901, p. 1628], as “finished articles” of celluloid. This paragraph is as follows;
“Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, fifty cents per pound; rolled or in sheets,…
2Cases cited8 opinions
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Arthur v. LaheySupreme Court of the United States · 1878
- Hartranft v. MeyerSupreme Court of the United States · 1890
- Matheson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
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3Cited by2 opinions
- Knauth v. United StatesCourt of Customs and Patent Appeals · 1913
- Thomas v. SchwarzCourt of Appeals for the Third Circuit · 1906