Mendelson v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question relates to merchandise imported at the port of New York, which was the subject of several protests by theUmporters against the assessment of duty by the collector of customs at that port. The Board gave the importers due notice of the hearing, at which they appeared and filed samples and affidavits.
Read the full summary
On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question relates to merchandise imported at the port of New York, which was the subject of several protests by theUmporters against the assessment of duty by the collector of customs at that port. The Board gave the importers due notice of the hearing, at which they appeared and filed samples and affidavits. This evidence was held by the Board to be insufficient to establish the importers’ contention, and the protests were therefore overruled. The importers duly made application for…
1Opinion of the Court
HAZEL, District Judge.
The articles in question consisted of Chinese silk goods, which were assessed for duty by the collector at $3 per pound, under paragraph 387 of the act of July 24, 1897, chapter 11, § 1, Schedule L, 30 Stat. 186 [IT. S. Comp. St. 1901, p. 1669]), as all silk goods in a piece “boiled off.” Under the same paragraph the merchandise if “in the gum” may come into this country upon payment of duty at the rate of $2.50 per pound. An examination of the record discloses that the importers appealed to this court without first giving evidence before the board, except that they…
2Cases cited3 opinions
- United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896
- John Donat & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
- William F. Allen & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1904