Legal Opinion

United States v. Johnson

Court of Appeals for the Second Circuit

Decided March 5, 1907No. 164 (4,077)PublishedCited by 8 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York.

1Opinion of the Court

WARRACE, Circuit Judge.

This appeal involves the application of section 7 of the tariff act of 1897 (Act July 24, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]), which provides that each and every imported article not enumerated in the act shall be assessed for duty at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value, and that the words “component material of chief value” shall be held to be that component material which shall exceed in value any other single component material of the article, and the value of the…

2Cases cited2 opinions

  1. Seeberger v. HardySupreme Court of the United States · 1893
  2. United States v. Hoeninghaus & CurtissCourt of Appeals for the Second Circuit · 1905

3Cited by8 opinions

  1. Swiss Manufactures Ass'n v. United StatesUnited States Customs Court · 1957
  2. Turner & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
  3. United States v. BernardCourt of Customs and Patent Appeals · 1927
  4. United States v. PealtzCourt of Customs and Patent Appeals · 1928
  5. Field v. United StatesCourt of Customs and Patent Appeals · 1916

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