Boas v. United States
U.S. Circuit Court for the District of Southern New York
On application by Emil E. Boas, importer, to review a decision of the Board of General Appraisers, which affirmed the assessment of duty by the Collector óf Customs at the port of New York.
1Opinion of the Court
WHEELER, - District Judge.
This importation consists of two models of steamships of the Hamburg-American Dine, made at the shipbuilding yards in Germany by the same company as that which constructed the steamships of which they are exact models on a scale of 75 to x, showing in detail the hulls, upper works, hoisting engines, propellers, twin screws, ¿te., and of the value of about $1,000 each, intended for exhibition in the , steamship company’s offices. These steamships were of the latest and highest types of express passenger' steamships' for ocean travel. The models have been assessed for…
2Cited by3 opinions
- United States v. American Brown Boveri Electric Corp.Court of Customs and Patent Appeals · 1929
- Cunard Steamship Co. v. United StatesCourt of Customs and Patent Appeals · 1935
- John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1970