Poole Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42767. [Oral argument Mar. 28, 1919, by Mr. Frederick W. Brooks, Jr., and Mr. Mulvaney.]
1Opinion of the CourtMartin, Judge
The merchandise in this case consisted of 680 cases of cheese, of about 180' pounds each, which were shipped from Argentina on June 1, 1917, and arrived at New York on July 3. Entry was made on July 5.
It was discovered at once that a large part of the cheese was decayed and absolutely valueless at the time'of its arrival in this country, and as soon as could be it was ascertained that this part amounted to 193 cases, nearly one-third of the shipment. In due course this refuse was destroyed by order of the health department of New York. The collector nevertheless assessed duty upon the entire…
2Cases cited8 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- Lawder v. StoneSupreme Court of the United States · 1902
- United States v. ShallusCourt of Customs and Patent Appeals · 1911
- The United States, in Error v. Horace Southmayd and Stephen C. SouthmaydSupreme Court of the United States · 1850
- United States v. HabichtCourt of Customs and Patent Appeals · 1910
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3Cited by4 opinions
- Bush & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
- Lippincott Co. v. United StatesCourt of Customs and Patent Appeals · 1921
- H. a. Johnson Co. v. United StatesUnited States Customs Court · 1948
- Heilbrunn v. United StatesUnited States Customs Court · 1942