Legal Opinion

Vandegrift & Co. v. United States

Court of Customs and Patent Appeals

Decided April 2, 1917No. 1700PublishedCited by 3 opinions

Appeal from Board of United States General Appraisers, G. A. 7854 (T. D. 361G3). [Oral argument Oct. 31,1916, by Mr. wasliburn and Mr. Hanson.]

1Opinion of the CourtBarber, Judge

The merchandise in this case is the dried pod of the Spanish paprika or pimentón (the same thing), imported in a finely ground condition, assessed by the collector and held dutiable by the Board of General Appraisers at 1 cent per pound and 20 per cent ad valorem in addition under paragraph 235 of the act of 1913, which we here insert:

235. Spices, unground: Cassia buds, cassia, and cassia vera; cinnamon and cin- • namon chips; ginger root, unground and not preserved or candied; nutmegs; pepper, *2black or white; capsicum or red pepper, or cayenne pepper; and clove stems, 1 cent psr pound;…

2Cases cited1 opinion

  1. Cruikshank v. United StatesCourt of Appeals for the Second Circuit · 1894

3Cited by3 opinions

  1. Littlejohn & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  2. Bemis Bro. Bag v. United StatesCourt of Customs and Patent Appeals · 1922
  3. Russo v. United StatesCourt of Customs and Patent Appeals · 1934

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