Legal Opinion

United States v. Saunders

Court of Customs and Patent Appeals

Decided May 4, 1914No. 1329PublishedCited by 5 opinions

Appeal from Board of United States General Appraisers, Abstract 34156 (T. D. 33934).

1Opinion of the CourtSmith, Judge

In this case the collectors of customs at the ports of Buffalo and Ogdensburg, N. Y., classified certain scrap leather as waste not specially provided for and assessed it for duty at 10 per cent ad valorem under paragraph 479 of the tariff act of 1909. The importers claimed that the goods, were free of duty under paragraph 581 as manures or substances used only for manure. The protest came on for hearing before Board 3 on June 18, 1913, at which time, the Government and the importers being represented by counsel, a trial of the issues presented by the protest was had and the matter submitted…

2Cases cited4 opinions

  1. Windsor v. McVeighSupreme Court of the United States · 1876
  2. Thomas Prosser & Son v. United StatesCourt of Appeals for the Second Circuit · 1907
  3. United States v. ParkCourt of Customs and Patent Appeals · 1913
  4. United States v. SternCourt of Customs and Patent Appeals · 1914

3Cited by5 opinions

  1. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
  2. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
  3. Slazengers, Inc. v. United StatesUnited States Customs Court · 1957
  4. United States v. RobinsonCourt of Customs and Patent Appeals · 1924
  5. Veolay, Inc. v. United StatesCourt of Customs and Patent Appeals · 1933

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API