United States v. Maine Central Railway Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42635. [Oral argument Mar. 27, 1919, by Mr. Hanson and Mr. Lockett.]
1Opinion of the CourtSmith, Judge
Four carloads of potatoes shipped by Hatfield & Scott from New Brunswick, Canada, to their own order Boston, Mass., came into the United States at the port of Vanceboro, Me., at which point the potatoes were, on the 27th of February, 1917, entered for consumption by Bertram Jackman, a customs broker duly authorized to make entries for said firm. The customs broker paid the duties demanded by the collector and the goods were carried to Boston.
It appears that Hatfield & Scott intended that the potatoes should he shipped from Boston to Cuba, and that with that end in view the notation "in bond”…
2Cited by3 opinions
- Hudson Shipping Co. v. United StatesUnited States Customs Court · 1947
- Air Express International Agency, Inc. v. United StatesUnited States Customs Court · 1950
- Caldwell Shipping Co. v. United StatesUnited States Customs Court · 1964