Legal Opinion

Shallus v. United States

Court of Customs and Patent Appeals

Decided March 13, 1911No. 230PublishedCited by 15 opinions

Appeal from decision of the Board of United States General Appraisers, Abstract 23068 (T. D. 30547).

1Opinion of the CourtDe Vries, Judge

Frank FI. Shallus, of Baltimore, Md., imported at that port in the latter part of 1908 and 1909, 1,001 bundles of hides weighing 58,571 pounds. The importations were made at different times by divers vessels. The hides were largely those of American cattle which had been’ shipped to England, there butchered, salt pickled, and returned to the United States. The protestant, who is appellant here, in due time protested against the amount of duty collected upon the hides, alleging that an insufficient allowance had been made by the collector in taring the hides for the adhering manure and salt…

2Cases cited2 opinions

  1. United States v. Ranlett & StoneSupreme Court of the United States · 1898
  2. Seeberger v. Wright & Lawther Oil & Lead Manufacturing Co.Supreme Court of the United States · 1895

3Cited by15 opinions

  1. United States v. Baker Castor Oil Co.Court of Customs and Patent Appeals · 1911
  2. Pacific Vegetable Oil Corp. v. United StatesUnited States Customs Court · 1945
  3. Vitelli v. United StatesCourt of Customs and Patent Appeals · 1912
  4. Austin, Nichols & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  5. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1961

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