In re Sherman
U.S. Circuit Court for the District of Southern New York
At Law. Application for a review of the decision of a board of United States general appraisers. On October 6, 1890, Sherman,' Cecil & Co., imported by the La Champagne, from a foreign country into the United States at the port of New York, certain cotton cloths called “Swiss Spots” and “Sprigs.”
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At Law. Application for a review of the decision of a board of United States general appraisers. On October 6, 1890, Sherman,' Cecil & Co., imported by the La Champagne, from a foreign country into the United States at the port of New York, certain cotton cloths called “Swiss Spots” and “Sprigs.” These cloths bad certain raised ornamental figures thereon of the kinds indicated by the words “spots” and “sprigs,” and were classed for dut)*' as “articles embroidered by hand or machinery,” under the provision for “embroideries * * * and * * * articles embroidered by hand or machinery,” contained…
1Opinion of the Court
Wheeler, District Judge.
In this case one question is as to amending the protest. I think it is very clear that that cannot he done, because it would he making a new protest. The protest must be made within the 10 days specified by section 14 of the act of June 10, 1890, (chapter 407, 26 U. S. St. p. 131.) As those 10 days have elapsed, that cannot bo done. Another question is on the point raised by the protest. If the collector assesses duty under one part of the statute, and the importer claims by protest that it should be another duty, under another part of the statute, then the case goes…
2Cases cited1 opinion
- Davies v. ArthurSupreme Court of the United States · 1878
3Cited by4 opinions
- In re Solvay Process Co.U.S. Circuit Court for the District of Northern New York · 1905
- United States v. Neuman & Schwiers Co.Court of Customs and Patent Appeals · 1924
- Myers v. United StatesU.S. Circuit Court for the District of Northern New York · 1901
- In re ClaflinU.S. Circuit Court for the District of Massachusetts · 1902