United States v. Stone & Downer Co.
U.S. Circuit Court for the District of Massachusetts
On Application for Review of a Decision by the Board of United States General Appraisers. The question involved in this case is whether a certain importation at the port of Boston was properly subjected to the duty imposed by the collector of customs under the provision for “chemical compounds” in Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 2, 30 Stat. 151 (U. S. Comp.
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On Application for Review of a Decision by the Board of United States General Appraisers. The question involved in this case is whether a certain importation at the port of Boston was properly subjected to the duty imposed by the collector of customs under the provision for “chemical compounds” in Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 2, 30 Stat. 151 (U. S. Comp. St. 1901, p. 1627), The Board of General Appraisers sustained the importers’ contention that it should have been assessed under the provision for unenumerated unmanufactured articles ip section 6, 30 Stat. 205 (U. S.…
1Opinion of the Court
COLT, Circuit Judge.
The decision of the Board of General Appraisers is affirmed, upon the authority of Boericke & Runyon Company v. United States (C. C.) 126 Fed. 1018. The government contends that the evidence before the Board in the case at bar, is not in accord with the facts presumably found by the court in its opinion in Boericke & Runyon Company v. United States. No such inference, however, can be properly drawn from the opinion of the court in Boericke & Runyon Company v. United States, since an examination of the evidence in that case shows substantially the same state of facts as in…
2Cases cited1 opinion
- Boericke & Runyon Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1903