Legal Opinion

Salomon v. United States

Court of Customs and Patent Appeals

Decided May 22, 1911No. 532PublishedCited by 10 opinions

Appeal from Board of United States General Appraisers, G. A. 7128 (T. D. 31088).

1Opinion of the CourtMontgomery, Presiding Judge

The importation in this case consists of powdered talc. The collector assessed a duty of 35 per cent ad valorem under paragraph 95 of the tariff act of 1909, which reads as follows:

95. Articles and wares composed wholly or in chief-value of earthy or mineral substances, not specially provided for in this section, whether susceptible of decoration or not, if not decorated in any manner, thirty-five per centum ad valorem; if decorated, forty-five per centum ad valorem; carbon; not specially provided for in this section, twenty per centum ad valorem; electrodes, brushes, plates, and disks, all…

2Cases cited3 opinions

  1. Komada & Co. v. United StatesSupreme Court of the United States · 1910
  2. Shallus v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. MyersCourt of Customs and Patent Appeals · 1911

3Cited by10 opinions

  1. Bartley Bros. v. United StatesCourt of Customs and Patent Appeals · 1912
  2. United States v. Embossing Co.Court of Customs and Patent Appeals · 1912
  3. United States v. Tamm & Co.Court of Customs and Patent Appeals · 1912
  4. United States v. BorgfeldtCourt of Customs and Patent Appeals · 1916
  5. Osceola Mill & Elevator Co. v. United StatesCourt of Customs and Patent Appeals · 1921

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