Roosevelt v. Maxwell
U.S. Circuit Court for the District of Southern New York
This was an action [by Cornelius V. S. Roosevelt and others] against [Hugh Maxwell] the collector of the port of New York, to recover back an excess of duties paid by the plaintiffs on an importation from Bremen of an article known in commerce as polished window glass, and sometimes called polished crystal plate window glass, and sometimes German plate, or crystal glass, or polished plate.
1Opinion of the Court
INGERSOLL, District Judge.
The glass in question in this case is neither broad nor crown nor cylinder window glass. It is used for glazing windows, book-cases and pictures, and generally for the purposes for which other window glass is used. The duty charged upon the importation by the defendant was a duty of 30 per cent, ad valorem. The plaintiffs insisted that the duty authorized by law was one of only 20 per cent, ad valorem, and they paid the excess under a proper protest.
The invoice and entry were in Bremen thalers, of 72 grotes each. The collector, in fixing the value in the currency of…
2Cited by9 opinions
- United States v. DowningCourt of Customs and Patent Appeals · 1929
- United States v. StoneCourt of Customs and Patent Appeals · 1928
- Stone & Downer Co. v. United StatesCourt of Customs and Patent Appeals · 1923
- Washington International Insurance v. United StatesUnited States Court of International Trade · 1988
- Stone v. United StatesCourt of Customs and Patent Appeals · 1911
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