Legal Opinion

Pritchard & Co. v. United States

Court of Customs and Patent Appeals

Decided October 16, 1911No. 417PublishedCited by 9 opinions

Appeal from Board of United States General Appraisers, Abstract 23582 (T. D. 30733)'.

1Opinion of the CourtBarber, Judge

The merchandise in this case is a brown paper, known as kraffc paper, chiefly manufactured in Norway and Sweden, and the question is whether it is dutiable under paragraph 396 or paragraph 402 of the tariff act of July 24, 1897. The material parts of these respective paragraphs are as follows:

396. Printing paper, unsized, sized or glued, suitable for books and newspapers * * * valued above five cents per pound, fifteen per centum ad valorem.

402. * * * All other paper not specially provided for in this act, twenty-five per centum ad valorem.

The Board of General Appraisers sustained the action…

2Cases cited1 opinion

  1. Arthur v. CummingSupreme Court of the United States · 1876

3Cited by9 opinions

  1. American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. United States v. Briggs Manufacturing Co.Court of Customs and Patent Appeals · 1926
  3. United States v. SaksCourt of Customs and Patent Appeals · 1925
  4. United States v. Todd & Co.Court of Customs and Patent Appeals · 1921
  5. Central Warehouse Co. v. United StatesCourt of Customs and Patent Appeals · 1925

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