United States v. Helmrath
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 135 Fed. 912, which reversed three decisions of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York on importations by W. Helmrath.
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Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 135 Fed. 912, which reversed three decisions of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York on importations by W. Helmrath. One of the questions involved was whether the importer’s protests answered the requirements of section 14, Customs Administraive Act June 1.0, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933], wherein it is provided that the grounds of protest shall be…
1Per curiam
The questions in controversy are fully discussed, and are, we think, correctly decided by the Circuit Court. The protest was sufficient, within the decision of U. S. v. Salambier, 170 U. S. 621, 18 Sup. Ct. 771, 42 L. Ed. 1167, and Shaw v. U. S., 122 Fed. 443, 58 C. C. A. 425. There can be no question that the collector was sufficiently informed by the protest that the importer claimed free entry for his merchandise as “skins.” On turning to the free list, the collector there found “skins of all kinds” specifically mentioned. He could not have been misled or confused as to.the importer’s…
2Cases cited2 opinions
- United States v. SalambierSupreme Court of the United States · 1898
- Shaw v. United StatesCourt of Appeals for the Second Circuit · 1903
3Cited by1 opinion
- Kaufmann & Co. v. United StatesCourt of Customs and Patent Appeals · 1914