Legal Opinion · Dissent
May Co. v. United States
Court of Customs and Patent Appeals
Decided June 9, 1924No. 2277Published
1Dissent
DISSENTING OPINION BY
SMITH, JUDGE.
I am sorry that I can not concur in the opinion of my esteemed associate, Judge Bland.
The importations involved in this appeal were shipped from Germany on April 26, 1921, and arrived in Baltimore on May 23, 1921, at which place they were entered for immediate transportation in bond to Cleveland, Ohio. They were entered for consumption on June 1, 1921, at their market value as prescribed by the tariff act of 1913. The goods were appraised at their export value under the provisions of sections 301 and 303 (a) of the emergency tariff act which was passed on May…
2Cases cited8 opinions
- Arnold and Others v. The United StatesSupreme Court of the United States · 1815
- The United States v. Vowell and M'cleanSupreme Court of the United States · 1809
- Scaramelli v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. Ten Thousand CigarsU.S. Circuit Court for the District of Maine · 1855
- United States v. Neuman & Schwiers Co.Court of Customs and Patent Appeals · 1924
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