Legal Opinion

Monticelli Bros. v. United States

Court of Customs and Patent Appeals

Decided April 11, 1917No. 1741PublishedCited by 13 opinions

Appeal from Board of United States General Appraisers, G. A. 7918 (T. D. 38485). [Oral argument, Dec. 7,1910, by Mr. Washburn and Mr. Hanson.]

1Opinion of the CourtBarber, Judge

Paragraphs 17 and 45 of the act of 1913, respectively, read as follows:

17. Chemical and medicinal compounds, combinations and all similar articles dutiable under this section, except soap, whether specially provided for or not, put up in individual packages of two and one-half pounds or less gross weight (except samples without commercial value) shall be dutiable at a rate not less than 20 per centum ad valorem: Provided, That chemicals, drugs, medicinal and similar substances, whether dutiable or free, imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar…

2Cases cited4 opinions

  1. Strohmeyer & Arpe Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  2. United States v. Davies, Turner & Co.Court of Customs and Patent Appeals · 1914
  3. United States v. StubbsDistrict Court, S.D. New York · 1898
  4. Britt v. United StatesCourt of Customs and Patent Appeals · 1916

3Cited by13 opinions

  1. United States v. MassinCourt of Customs and Patent Appeals · 1928
  2. Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
  3. Ungerer & Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  4. Watson v. York Metal & Alloys Co.Court of Customs and Patent Appeals · 1927
  5. R. W. Greeff & Co. v. United StatesUnited States Customs Court · 1943

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