Helmrath v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. This case relates to three decisions of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by W. Helmrath. Among the issues raised was the question of whether the protests were sufficient under section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp.
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On Application for Review of Decisions of the Board of United States General Appraisers. This case relates to three decisions of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by W. Helmrath. Among the issues raised was the question of whether the protests were sufficient under section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933], requiring that protests shall set forth “distinctly and specifically” the grounds of the importer’s objections…
1Opinion of the Court
PLATT, District Judge.
The merchandise in question consists of dried calfskins, imported from South America at the port of New York, which were assessed for duty at 15 per cent, ad valorem, under paragraph 437 of the Tariff Act of July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 192 [U. S. Comp. St. .1901, p. 1676], the material part of which reads:
“437. Hides of cattle, raw or uncured, whether dry salted or pickled, fifteen per cent, ad valorem.”
The importer claims that certain of the pieces in question were skins, as distinguished from hides, and that he was therefore entitled to a refund of…
2Cases cited2 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- Apgar v. United StatesCourt of Appeals for the Seventh Circuit · 1897
3Cited by1 opinion
- United States v. Myers & Co.Court of Customs and Patent Appeals · 1922