Benziger Bros. v. United States
U.S. Circuit Court for the District of Southern New York
On Application ■ for Review of a Decision by the Board of United States General Appraisers. The decision below, reported as G. A. 6,739 (T. D. 28,883), affirmed the assessment of duty by the collector of customs at the port of New York on imported rosaries. The collector classified the rosaries under the provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 408, 30 Stat. 189 (U. S. Comp. St. 1901, p. 1673), for “articles * * * in part of beads.”
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On Application ■ for Review of a Decision by the Board of United States General Appraisers. The decision below, reported as G. A. 6,739 (T. D. 28,883), affirmed the assessment of duty by the collector of customs at the port of New York on imported rosaries. The collector classified the rosaries under the provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 408, 30 Stat. 189 (U. S. Comp. St. 1901, p. 1673), for “articles * * * in part of beads.” The pertinent part of this paragraph is as follows: “408. * * * Fabrics, nets, or nettings, laces, embroideries, galloons, wearing…
1Opinion of the Court
PLATT, District Judge.
Decision reversed, on the dissenting opinion of General Appraiser Sharretts, which thoroughly expresses my view that the rosaries in question are excluded from paragraph 408 of the tariff act by the-principle of ejusdem generis.
2Cited by2 opinions
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