Amerman v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by Amerman & Patterson, importers, from a decision of the Board of General Appraisers relating to an importation at the port of New York, where the assessment of duty by the collector of customs was affirmed by reason of the failure of the importers to make what the board considered would be the appropriate contention in their protest.
1Opinion of the Court
WHEEEER, District Judge.
This importation consists of mythological paintings, containing many faces and figures of great beauty, done in very high art by Susanna Court, upon copper, in the form of an ancient ewer and tray, about 350 years ago, and valued at about $14,000. They were assessed at 60 per cent., as decorated china, under paragraph 95, Schedule B, § 1, c. 11, of the act of July 24, 1897, 30 Stat. 156 (U. S. Comp. St. 1901, p. 1633). The importers protested -that they should be assessed at 20 per cent., under paragraph 454, Schedule N, § 1, c. 11, 30 Stat. 194 (U. S. Comp. St. 1901,…
2Cases cited3 opinions
- United States v. PerrySupreme Court of the United States · 1892
- Arthur v. JacobySupreme Court of the United States · 1881
- United States v. RichardCourt of Appeals for the Second Circuit · 1900