Dickson v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision under review overruled a protest made by George M. Dickson against the action of the collector of customs at the port of New York in re-liquidating an entry under a decision of the Board of General Appraisers.
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On Application for Review of a Decision of the Board of United States General Appraisers. The decision under review overruled a protest made by George M. Dickson against the action of the collector of customs at the port of New York in re-liquidating an entry under a decision of the Board of General Appraisers. The decision under which the collector proceeded had sustained a protest which the importer had filed at the time of the original liquidation of the entry, and which made the contention that the collector, in assessing duty on certain ginger ale in bottles, had erred in including the…
1Opinion of the Court
TOWNSEND, Circuit Judge.
The appellant herein imported under the act of 1894 ginger ale in bottles, upon which the collector imposed a duty of 20 per cent, on the total value of bottles and contents. The board of general appraisers sustained a protest of the importer, holding the bottles to be free, on the authority of U. S. v. Dickson, 73 Fed. 195, 19 C. C. A. 428. The collector, in refunding the excess duty, on the order of the board, withheld the duty collected on the value of corking, wiring, etc., against which the appellant herein had protested. The board found that the claim was well…
2Cases cited3 opinions
- Robertson v. DowningSupreme Court of the United States · 1888
- United States v. DicksonCourt of Appeals for the Second Circuit · 1896
- West v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
3Cited by1 opinion
- United States v. Godchaux Sugars, Inc.Court of Customs and Patent Appeals · 1923