Legal Opinion

Thomas Prosser & Son v. United States

Court of Appeals for the Second Circuit

Decided December 4, 1907No. 65 (4,057)PublishedCited by 5 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision affirming a decision of a board of three General Appraisers, G. A. 6,069 (T. D. 26,477), which sustained the action of the collector of the port of New York in classification for duty of certain imports under the tariff act of 1897.

1Opinion of the Court

LACOMBE, Circuit Judge.

It appears from the return of the General Appraisers that the protests of the importers, with accompanying documents, were duly transmitted to a board of three General Appraisers who had been duly designated to examine and decide cases arising upon protest, and who were known more specifically as “Board 2.” Such board regularly acquired jurisdiction of said protests and had heard evidence and arguments and received briefs of counsel on both sides in them, and had prepared and unanimously signed, but had not promulgated a decision sustaining said protests. Thereafter at…

2Cases cited1 opinion

  1. United States v. LoebCourt of Appeals for the Second Circuit · 1901

3Cited by5 opinions

  1. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
  2. United States v. SaundersCourt of Customs and Patent Appeals · 1914
  3. United States v. ParkCourt of Customs and Patent Appeals · 1913
  4. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
  5. Veolay, Inc. v. United StatesCourt of Customs and Patent Appeals · 1933

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