United States v. Germania Importing Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 401Í7. [Oral argument May 1,1.917, by Mr. Hanson and Mr. Donihee.]
1Opinion of the CourtMontgomery, Presiding Judge
The Germania Importing Co., in December, 1913, entered at the port of New York a quantity of linoleum which was claimed to be free of duty, and application, accompanied by a bond, was made under section 5 of the act of August 24, 1912, known as the Panama' Canal act, for free entry as outfit and equipment of vessels of the Navy Department, the application stating that the said articles would not be used for any other purpose than that set forth therein. The collector, however, assessed the importation under paragraph *130276 of the act of 1913 as linoleum at the appropriate rate. The sole…
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