United States v. Johnson
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers." The decision below reversed the assessment of duty by the collector of customs at the port of New York. Note U. S. v. Walsh (C. C.) 154 Fed. 749.
1Opinion of the Court
HAZEL, District Judge.
The Board of General Appraisers found that the lappings in question were woven fabrics weighing more than 4⅜ ounces per square yard and counting between 60 and 120 threads to the square inch, composed of flax warp and wool weft; flax being the component material, of chief value therein. Duty was assessed by the collector at 44 cents per pound and 50 per cent, ad valorem *753under paragraph 366 of the tariff act of 1897 (Act July 24, 1897, c. 1J, § 1, Schedule K, 30 Stat. 184 [U. S. Comp. St. 1901, p. 1666]), and certain other lappings known as “strong twill lappings” were…
2Cases cited3 opinions
- Hartranft v. MeyerSupreme Court of the United States · 1890
- Hockett v. AlstonCourt of Appeals for the Eighth Circuit · 1901
- United States v. AltmanCourt of Appeals for the Second Circuit · 1901
3Cited by2 opinions
- Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
- Bough v. United StatesCourt of Customs and Patent Appeals · 1926