Cowl v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importer from a decision of the Board of General Appraisers affirming the classification by the collector of customs at the port of New York in assessing duty on the importation in question. The merchandise consists of a drug known as guaraña. It was classified by the collector as dutiable at the rate of 25 per cent, ad valorem under the provision in paragraph 68, Schedule A, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 154 (U. S. Comp.
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Appeal by the importer from a decision of the Board of General Appraisers affirming the classification by the collector of customs at the port of New York in assessing duty on the importation in question. The merchandise consists of a drug known as guaraña. It was classified by the collector as dutiable at the rate of 25 per cent, ad valorem under the provision in paragraph 68, Schedule A, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 154 (U. S. Comp. St. 1901, p. 1631), for “medicinal preparations not containing alcohol or in the preparation of which alcohol is not used, not specially…
1Opinion of the CourtLacombe, Circuit Judge
(after stating the facts). The-testimony in this case was all taken in the Circuit Court, none having been introduced before the board, and the government raises the objection that it cannot, therefore, be considered here under the decision of the Circuit Court of Appeals' in U. S. v. China & Japan Trading Company, 18 C. C. A. 335, 71 Fed. 864.
The two cases, however, are not alike. In U. S. v. China & Japan Trading Company it appeared from the record that the board affirmed the collector because the importer failed to appear pursuant to- its notification to show cause why the collector should…
2Cases cited2 opinions
- United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896
- United States v. MerckCourt of Appeals for the Second Circuit · 1895
3Cited by5 opinions
- McKesson v. United StatesCourt of Customs and Patent Appeals · 1913
- B. L. Lemke & Co. v. United StatesUnited States Customs Court · 1957
- George Beurhaus Co. v. United StatesUnited States Customs Court · 1954
- United States v. CarrCourt of Customs and Patent Appeals · 1922
- Strohmeyer & Arpe Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1910