Legal Opinion

Austin v. United States

Court of Customs and Patent Appeals

Decided April 10, 1916No. 1600PublishedCited by 13 opinions

Appeal from Board of United States General Appraisers, G. A. 7756 (T. D. 35593).

1Opinion of the CourtSmith, Judge

This case involves the question of whether the appraising officers proceeded upon a wrong principle in determining the appraised value of 127 wax-disks manufactured in the United States and shipped as blanks to Barranquilla, Colombia, in South America, from which place they were subsequently imported into the United States at the port of Philadelphia bearing the record of vibrations produced thereon in Colombia either by the human voice or musical instruments. The importers entered the 127 disks at a value' of $3 per disk, or a total of $381.

*187In the form in which they were imported the disks…

2Cited by13 opinions

  1. Hampton v. United StatesCourt of Customs and Patent Appeals · 1927
  2. United States v. F. B. Vandegrift & Co.Court of Customs and Patent Appeals · 1928
  3. Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United StatesUnited States Court of Claims · 1967
  4. Stirn v. United StatesCourt of Customs and Patent Appeals · 1924
  5. United States v. BeerCourt of Customs and Patent Appeals · 1927

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