Legal Opinion

Carter v. United States

Court of Customs and Patent Appeals

Decided October 28, 1910No. 70PublishedCited by 23 opinions

Appeal from a decision of the Board of United States General Appraisers (T. D. 29389)-

1Opinion of the CourtMontgomery, Presiding Judge

This is an appeal from a decision of the Board of General Appraisers overruling the importer’s protest on the ground that it does not set forth distinctly and specifically the reasons for his objection to the collector’s decision, as required by section 14 of the act of June 1(R 1890.

The merchandise in question was classified as etamines, which are covered eo nomine by section 339 of the tariff act of 1897.

*65The protest claimed:

The merchandise is dutiable at the appropriate rate according to count of threads, weight, value, and condition as cotton cloth under paragraphs 304 to 310, inclusive,…

2Cases cited4 opinions

  1. Arthur v. MorganSupreme Court of the United States · 1884
  2. Greely's Administrator v. BurgessSupreme Court of the United States · 1856
  3. United States v. SalambierSupreme Court of the United States · 1898
  4. Attorney General v. Petersburg & Roanoke Rail RoadSupreme Court of North Carolina · 1846

3Cited by23 opinions

  1. United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1914
  2. Oxford University Press, N. Y., Inc. v. United StatesUnited States Customs Court · 1948
  3. Larzelere & Co. v. United StatesCourt of Customs and Patent Appeals · 1917
  4. Michelin Tire Co. v. United StatesCourt of Customs and Patent Appeals · 1915
  5. Rice & Co. v. United StatesCourt of Customs and Patent Appeals · 1920

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