Legal Opinion

United States v. Harlan & Hollingsworth Corp.

Court of Customs and Patent Appeals

Decided December 12, 1917No. 1791PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, G. A. 7971 (T. D. 36720). [Oral argument Oet. 19, 1917, by Mr. Mulvaney and Mr. Lane.]

1Opinion of the CourtDe Vries, Judge

Section 5 of the act of August 24, 1912, familiarly known as the Panama Canal act, provided as follows:

*237Sec. 5. * * * That all materials of foreign production which may be necessary for the construction or repair of vessels built in the United States and all such materials necessary for the building or repair of their machinery, and all articles necessary for their outfit and equipment may be imported into the -United States free of duty under such regulations as the Secretary of the Treasury may prescribe: * * *.

The tariff act of October 3, 1913, by subsections 5 and 6 of paragraph J of…

2Cases cited5 opinions

  1. Schell's Executors v. FauchéSupreme Court of the United States · 1891
  2. Shaw v. United StatesCourt of Appeals for the Second Circuit · 1903
  3. United States v. Richard & Co.Court of Customs and Patent Appeals · 1917
  4. Smith v. SchellU.S. Circuit Court for the District of Southern New York · 1886
  5. Boussod Valadon Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1895

3Cited by2 opinions

  1. Rice & Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. Atlantic Linen Importing Co. v. United StatesUnited States Customs Court · 1964

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