Legal Opinion

Fischer v. United States

United States Customs Court

Decided June 22, 1949No. C. D. 1179PublishedCited by 3 opinions

1Opinion of the Court

Eiíwall, Judge:

In this case 62 protests have been consolidated for trial. In each of these plaintiff attacks the validity of the ap-praisement, reappraisement, and liquidation of the entries involved. The merchandise consists of green calf and steer hides from Argentina, Australia, Austria, Brazil, China, Cuba, Czechoslovakia, England, France, Italy, New Zealand, Norway, and Switzerland, entered during the years 1936, 1937, and 1938. No question of the classification of the hides is involved, but it is claimed that assessment at an ad valorem rate on the basis of the final appraised values,…

2Cases cited17 opinions

  1. Cromwell v. County of SacSupreme Court of the United States · 1877
  2. Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
  3. Baltimore Steamship Co. v. PhillipsSupreme Court of the United States · 1927
  4. Davis v. WakeleeSupreme Court of the United States · 1895
  5. Heiser v. WoodruffSupreme Court of the United States · 1946

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3Cited by3 opinions

  1. Wilmington Shipping Co. v. StatesUnited States Customs Court · 1964
  2. Miller v. United StatesUnited States Customs Court · 1971
  3. Wilmington Shipping Co. v. United StatesUnited States Customs Court · 1963

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