United States v. Shea
Court of Appeals for the Seventh Circuit
Appeal from the Circuit Court of the United States for the Northern Division of the Northern District of Illinois. The substantial facts of this case are as follows: During the years .1898 and 1894, while the tariff act of 1890 (20 Stat. 567) was in force, appellee imported at various times from Japan, through the Chicago Custom House, certain thin paper, which was assessed by the collector of the port as “tissue paper” at a duty of eight cents per pound and fifteen per cent…
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Appeal from the Circuit Court of the United States for the Northern Division of the Northern District of Illinois. The substantial facts of this case are as follows: During the years .1898 and 1894, while the tariff act of 1890 (20 Stat. 567) was in force, appellee imported at various times from Japan, through the Chicago Custom House, certain thin paper, which was assessed by the collector of the port as “tissue paper” at a duty of eight cents per pound and fifteen per cent ad valorem under paragraph 419 of the tariff act. Being dissatisfied with this classification, the appellee, in apt…
1Opinion of the CourtGrosscup, Circuit Judge
(after stating the facts). Section 14 of the Customs’ Administrative Act of June .10, 1890 (26 Stat. 137) — a reenactment of the previous provisions on the same subject — provides ;
“That the decision of the collector, as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such foes, charges and…
2Cases cited6 opinions
- Curtis's Administratrix v. FiedlerSupreme Court of the United States · 1863
- United States v. SalambierSupreme Court of the United States · 1898
- Herrman v. RobertsonSupreme Court of the United States · 1894
- Davies v. ArthurU.S. Circuit Court for the District of Southern New York · 1875
- In re AustinU.S. Circuit Court for the District of Southern New York · 1891
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In re Solvay Process Co.U.S. Circuit Court for the District of Northern New York · 1905
- United States v. FleitmannCourt of Appeals for the Second Circuit · 1905
- George W. Knowles & Sons v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1903
- Bayersdorfer & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1903
- United States v. Fleitmann & Co.U.S. Circuit Court for the District of Southern New York · 1904