James A. Hayes & Co. v. United States
Court of Appeals for the First Circuit
Appeal from the Circuit Court of the United States for the District of Massachusetts. In the decision below the Circuit Court, without opinion, affirmed a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Boston, on the authority of a former decision (G. A. 6,353; T. D. 27,317). The pertinent portion of section 19 of the customs administrative act of June, 1890, which is referred to…
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Appeal from the Circuit Court of the United States for the District of Massachusetts. In the decision below the Circuit Court, without opinion, affirmed a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Boston, on the authority of a former decision (G. A. 6,353; T. D. 27,317). The pertinent portion of section 19 of the customs administrative act of June, 1890, which is referred to in the opinion following, reads as follows: Sec. 19. That whenever imported merchandise is subject to an ad valorem…
1Opinion of the Court
BROWN, District Judge.
This case relates to duties imposed upon corks, capsules, labels, reed envelopes, wooden cases, and the cost of filling and packing cases, in connection with an importation of olive oil in bottles. No question was raised as to the duty imposed on the oil itself, nor as to the duty upon the glass bottles containing the oil. Corks, capsules, and labels were treated by the collector as dutiable as parts of the bottles, at the rate of 40 per cent, ad valorem, under paragraph 99 of Tariff Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 156, 157 [U. S. Comp. St. 1901, p.…
2Cases cited10 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. NicholsSupreme Court of the United States · 1902
- Joseph Schlitz Brewing Co. v. United StatesSupreme Court of the United States · 1901
- United States v. DicksonCourt of Appeals for the Second Circuit · 1905
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3Cited by5 opinions
- United States v. American Railway Express Co.Court of Customs and Patent Appeals · 1921
- United States v. RingkCourt of Customs and Patent Appeals · 1913
- S. H. Pomerance Co. v. United StatesUnited States Customs Court · 1952
- S. H. Pomerance Co. v. United StatesUnited States Customs Court · 1948
- Draz & Co. v. United StatesCourt of Customs and Patent Appeals · 1918