Legal Opinion

United States v. Harris

Court of Customs and Patent Appeals

Decided April 29, 1913No. 987PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 28947 (T. D. 32655).

1Opinion of the CourtDe Vries, Judge

The importations were of grapes at the port of Boston. Some of the importations were made direct from abroad, whilst others wore *117made via New York, arriving at the port of Boston via Metropolitan Steamship Co. The protestants, who are appellees here, rest their claim upon the contention that a part of the grapes in every case were rotten or worthless and that allowance should be made in the assessment of duties for their depreciation in value and such loss and decay. The claim is asserted under subsection 22 of section 28 of the tariff act of 19G9, which reads as follows:

22. No allowance…

2Cases cited4 opinions

  1. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  2. Vandegrift v. United StatesCourt of Customs and Patent Appeals · 1912
  3. United States v. SmithU.S. Circuit Court for New York · 1806
  4. United States v. The ExpressDistrict Court, S.D. New York · 1858

3Cited by2 opinions

  1. Charles T. Smith, Inc. v. United StatesUnited States Customs Court · 1943
  2. Marco Importing Co. v. United StatesUnited States Customs Court · 1941

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