United States v. American Exp. Co.
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision under review reversed the assessment of duty by the collector of customs at the port of New York. The case involves the construction of Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 454, 30 Stat. 194 [U. S. Comp.
Read the full summary
On Application for Review of a Decision of the Board of United States General Appraisers. The decision under review reversed the assessment of duty by the collector of customs at the port of New York. The case involves the construction of Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 454, 30 Stat. 194 [U. S. Comp. St. 1901, p. 1678], the pertinent part of which reads as follows: The term “statuary” as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or alabaster, or from…
1Opinion of the Court
TOWNSEND, Circuit Judge.
Decision of the Board of General Appraisers affirmed on the authority of U. S. v. Perry (C. C.) 131 Fed. 841.
2Cases cited1 opinion
- Maxfield v. GravesonCourt of Appeals for the Sixth Circuit · 1904
3Cited by1 opinion
- TCW Special Credits v. Chloe Z Fishing Co.Court of Appeals for the Ninth Circuit · 1997