Legal Opinion

Smillie v. United States

Court of Customs and Patent Appeals

Decided November 22, 1924No. 2428PublishedCited by 24 opinions

1Opinion of the CourtGraiiam, Presiding Judge

The material imported in this case was imported during the year 1920, and is claimed by the importers to be ferromanganese, and to be free of duty under paragraph 518, tariff act.of 1913, which is as follows:

518. Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites; iron in pigs, iron kentledge, spiegeleisen, wrought iron and scrap and scrap steel; but nothing shall be deemed scrap iron or scrap steel except second-hand or waste or refftse iron or steel fit only to be remanufactured; ferromanganese; iron in slabs, blooms, loops or other forms less finished…

2Cases cited8 opinions

  1. Sonn v. MagoneSupreme Court of the United States · 1895
  2. Klipstein v. United StatesCourt of Customs and Patent Appeals · 1913
  3. United States v. Burlington Venetian Blind Co.Court of Customs and Patent Appeals · 1912
  4. Dennison Manuf'g Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
  5. Wm. J. Matheson & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1896

3 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. Davies Turner & Co. v. United StatesCourt of Customs and Patent Appeals · 1957
  2. Goldsmith's Sons v. United StatesCourt of Customs and Patent Appeals · 1925
  3. Lamont v. United StatesCourt of Customs and Patent Appeals · 1929
  4. Borneo Sumatra Trading Co. v. United StatesUnited States Customs Court · 1970
  5. Bendix Corp. v. United StatesUnited States Customs Court · 1966

19 more not listed; retrieve them via the Exa API.

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