Legal Opinion

Seligmann v. United States

Court of Customs and Patent Appeals

Decided April 14, 1915No. 1447PublishedCited by 11 opinions

Appeal from Board of United States General Appraisers, Abstract 36215 (T. D. 34677).

1Opinion of the CourtBarber, Judge

We quote the paragraphs of the tariff act of 1909, the application of which is involved in this case.

172. Aluminum, aluminum scrap, and alloys of any kind in which aluminum is the component material of chief value, in crude form, seven cents per pound; in plates, sheets, bars, and rods, eleven cents per pound; * * *.

199. Articles or wares not specially provided for in this section, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.

The…

2Cases cited1 opinion

  1. Universal Shipping Co. v. United StatesCourt of Customs and Patent Appeals · 1913

3Cited by11 opinions

  1. United States v. SchadeCourt of Customs and Patent Appeals · 1928
  2. New York Merchandise Co. v. United StatesUnited States Customs Court · 1946
  3. Burgess Battery Co. v. United StatesUnited States Customs Court · 1947
  4. United States v. Todd & Co.Court of Customs and Patent Appeals · 1921
  5. Bosch Magneto Co. v. United StatesCourt of Customs and Patent Appeals · 1916

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