Maltus v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 38202.
1Opinion of the CourtBarber, Judge
The issue here is whether tulip bulbs are dutiable as assessed by the collector at $1 per thousand under the second clause in paragraph *526210 of the tariff act of 1913, or as claimed by the importers at 50 cents per thousand under the sixth clause, the catch-all provision, therein.
The Board of General Appraisers, upon hearing, sustained the assessment and the importers’ appeal.
The determination of the issue requires not only an examination of paragraph 210 but its predecessor, paragraph 263 of the act of 1909 as well, and we here insert them:
210. Orchids, palms, azalea indica, and cut…
2Cases cited6 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. KirbySupreme Court of the United States · 1869
- Lau Ow Bew v. United StatesSupreme Court of the United States · 1892
- United States v. RiggsSupreme Court of the United States · 1906
- Heide v. United StatesCourt of Customs and Patent Appeals · 1912
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3Cited by9 opinions
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- United States v. InnisCourt of Customs and Patent Appeals · 1916
- Koons, Wilson & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
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