Legal Opinion

Thomsen & Co. v. United States

Court of Customs and Patent Appeals

Decided January 14, 1914No. 1249PublishedCited by 6 opinions

Appeal from Board of United States General Appraisers, Abstract 33156 (T. D. 33660)'.

1Opinion of the CourtDe Vries, Judge

This appeal is founded upon an effort of Thomsen & Co., of New York, to be relieved from alleged excess duties imposed by the collector of customs at that port upon an importation of wool from Tientsin, China. While the protest counts solely upon the point that the wool was rated improperly for duty, the proven facts in the record show the claim to be founded unon a mistaken price written upon the invoice as the cost of the wool actually imported. During 1909 A. Waite & Co., of Tientsin, China, invoiced to Thomsen & Co., of *70New York, 38 bales of wool. There is no controversy as to the facts,…

2Cases cited2 opinions

  1. United States v. WymanCourt of Customs and Patent Appeals · 1913
  2. United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913

3Cited by6 opinions

  1. United States v. Bush & Co.Court of Customs and Patent Appeals · 1914
  2. United States v. Nozaki Bros.Court of Customs and Patent Appeals · 1914
  3. Kurz & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Consmiller v. United StatesCourt of Customs and Patent Appeals · 1920
  5. United States v. BrodieCourt of Customs and Patent Appeals · 1915

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