United States v. R. F. Downing & Co.
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of General Appraisers. i The decisions under review reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by R. F. Downing & Co. and Godillot & Co. Duty had been assessed on tbe basis of an appraisement of tbe market value of tbe goods, that included tbe amount of certain internal revenue imposts of France, known as tbe “octroi tax” and tbe “droit de ville,” wbicb are…
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On Application for Review of Decisions of the Board of General Appraisers. i The decisions under review reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by R. F. Downing & Co. and Godillot & Co. Duty had been assessed on tbe basis of an appraisement of tbe market value of tbe goods, that included tbe amount of certain internal revenue imposts of France, known as tbe “octroi tax” and tbe “droit de ville,” wbicb are not general in tbeir application, but vary with tbe locality, and wbicb are not collected if tbe merchandise is exported.…
1Opinion of the Court
TOWNSEND, Circuit Judge.
The decisions of the Board of General Appraisers are affirmed on the authority of Rheinstrom et al. v. U. S. (C. C.) 118 Fed. 303.
2Cases cited1 opinion
- Rheinstrom v. United StatesU.S. Circuit Court for the District of Southern Ohio · 1902