Shallus v. United States
U.S. Circuit Court for the District of Maryland
On Application for Review of a Decision of the Board of United States General Appraisers. Appeal from the decision of the Board of General Appraisers at New York on the protest of the importer from the assesment by the collector of customs at the port of Baltimore of duty at the rate of iy2 cents per pound on merchandise invoiced as 77 barrels of scrap tin circles, weighing 82,800 pounds and valued at $414, imported from Canada.
1Opinion of the Court
MORRIS, District Judge.
It was claimed by the importer that the merchandise should be dutiable at 10 per cent, as waste, under Act July 24, 1897, c. 11, § 1, Schedule N, par. 463, 30 Stat. 194 [U. S. Comp. St 1901, p. 1679], or else"either at 10 per cent, or 20 per cent., under section 6 of the same act, or at 45 per cent., under paragraph 193, or free under paragraph 683, or dutiable by assimilation of material of chief value under section 7. The merchandise consists of circular tin disks about 1% inches in diameter, cut from sheets of tin plate in the manufacture of tin cans for hermetically…
2Cases cited6 opinions
- Lewis v. United StatesSupreme Court of the United States · 1876
- Thornley v. United StatesSupreme Court of the United States · 1885
- Junge v. HeddenSupreme Court of the United States · 1892
- Standard Varnish Works v. United StatesCourt of Appeals for the Second Circuit · 1894
- Marine v. PackhamCourt of Appeals for the Fourth Circuit · 1892
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3Cited by3 opinions
- American Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1924
- American Smelting & Repining Co. v. United StatesCourt of Customs and Patent Appeals · 1928
- Kamikawa Bros. v. United StatesCourt of Customs and Patent Appeals · 1927