Legal Opinion
Gartner v. United States
U.S. Circuit Court for the District of Southern New York
Decided May 31, 1907No. 4,457PublishedCited by 4 opinions
On Application for Review of a Decision of the Board of United States General Appraisers.
1Opinion of the Court
MARTIN, District Judge.
The merchandise in question consists •of silk and cotton ribbons; the proportion in value being silk 79.48 per cent., cotton 20.52 per cent. The appraising officer assessed it at 50 per cent, ad valorem under the provisions of paragraph 391 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule D, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670]), as manufactures of silk, which paragraph provides: “All manufactures of silk, of which silk is the component material of chief value, * * * not specially provided for in this act, * ⅜ ⅜ fifty per centum ad valorem.” It…
2Cited by4 opinions
- Kenyon Co. v. United StatesCourt of Customs and Patent Appeals · 1913
- United States v. Chesterton Co.Court of Customs and Patent Appeals · 1927
- Tausend v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. VandegriftCourt of Customs and Patent Appeals · 1913