Legal Opinion

In re F. W. Myers & Co.

District Court, N.D. New York

Decided July 7, 1903PublishedCited by 3 opinions

Appeal by the Importers from a Decision of the Board of United States General Appraisers. This is an appeal by F. W. Myers & Co. from the decision of the board of United States general appraisers, holding that certain importations by the petitioners were of sea moss, and taxable at the rate of io per cent, under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 81, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1631]. See G. A. 4561.

1Opinion of the Court

RAY, District Judge.

The petitioners (appellants) imported sea grass (as they claim) by a number of shipments, all of which the collector classified as sea moss. This classification was protested, and the petitioners appealed to the board of general appraisers from the decision of the collector. Through inadvertence the petitioners did not appear upon the hearing before the board of general appraisers, and default was taken against them, and the collector was sustained. Application was thereupon made to the Circuit Court of the Northern District of New York for an order directing further…

2Cases cited6 opinions

  1. People v. President & Directors of the Manhattan Co.New York Supreme Court · 1832
  2. In re the New York Elevated RailroadNew York Court of Appeals · 1877
  3. United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896
  4. Attorney General v. Petersburg & Roanoke Rail RoadSupreme Court of North Carolina · 1846
  5. State v. Real Estate BankSupreme Court of Arkansas · 1844

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3Cited by3 opinions

  1. Reed v. United StatesCourt of Customs and Patent Appeals · 1914
  2. Brummitt, Attorney-General v. . R. R.Supreme Court of North Carolina · 1929
  3. State ex rel. Brummitt v. Snow Hill Railway Co.Supreme Court of North Carolina · 1929

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