Legal Opinion
United States v. Leigh
U.S. Circuit Court for the District of Massachusetts
Decided January 7, 1908No. 227 (1,920)PublishedCited by 3 opinions
On Application for Review of a Decision by the Board of United States General Appraisers. For decision below, see G. A. 6,490 (T. D. 27,760), reversing the assessment of duty by the collector of customs at the port of Boston on, importations by Fvan Arthur Leigh.
1Opinion of the Court
LOWELL, Circuit Judge.
This is an appeal from the decision of the Board of General Appraisers holding certain card clothing dutiable under paragraph 193 of the schedule rather than under paragraph 146. The paragraphs are as follows:
“146. Card-clothing manufactured from tempered, steel wire, forty-five cents Iter square foot; all other, twenty cents per square foot.’" Act July 24, 1897, 11, § 1, Schedule C, 30 Stat. 162 [U. S. Comp. St. 1901, p. 1640]. “193. Articles or wares not specially provided for in this act composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc,…
2Cited by3 opinions
- Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
- Sheldon v. United StatesCourt of Customs and Patent Appeals · 1926
- Trans-World Shipping Service, Inc. v. United StatesUnited States Customs Court · 1967