Legal Opinion
United States v. Thomas Meadows & Co.
U.S. Circuit Court for the District of Southern New York
Decided June 22, 1906No. 3,728PublishedCited by 3 opinions
On Application for Review of a Decision of the Board of United States General Appraisers.
1Opinion of the Court
PLATT, District Judge.
The merchandise in suit consists of four exhibits. Exhibits A and C were invoiced as “Arctic and President Wafers,” respectively; Exhibits B and D as “Acorn and Philippine Biscuits,” respectively. The collector assessed them under Act July 24, 1897, c. 11, § 1, Schedule E, par. 212, 30 Stat. 168 [U. S. Comp. St 1901, p. 1647] at 50 per cent, ad valorem. The importers protested, and after a hearing, the Board of General Appraisers sustained the protest and placed them under section 6, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], as unenumerated manufactured articles. The…
2Cited by3 opinions
- Renken & Yates Smith Corp. v. United StatesUnited States Customs Court · 1938
- State v. Hennessy Co.Montana Supreme Court · 1924
- People v. KentNew York City Magistrates' Court · 1937