Jessup & Moore Paper Co. v. Cooper
District Court, E.D. Pennsylvania
At Law. This was á suit to recover the sum of $357.57 alleged to have been unlawfully exacted as customs duties in an importation of gunny bagging and so-called “paper stock. ” It was entered as paper stock, but returned under Tariff Ind. (New) par. 343, as gunny bagging suitable to the uses for which cotton bagging may be applied and valued at less than 7 cents per pound.
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At Law. This was á suit to recover the sum of $357.57 alleged to have been unlawfully exacted as customs duties in an importation of gunny bagging and so-called “paper stock. ” It was entered as paper stock, but returned under Tariff Ind. (New) par. 343, as gunny bagging suitable to the uses for which cotton bagging may be applied and valued at less than 7 cents per pound. The claim of the importer was under paragraph 754, Id.,free list, providing for paper stock, crude, of every description, including gunny bags, gunny, cloth, old and refuse, to be used in making and .fit only to be…
1Opinion of the Court
Butler, J.,
(charging jury.) The plaintiff in this case, the Jessup & Moore Paper Company, imported into this country, and landed at the port of Philadelphia on October 18,1889, a cargo of old or second-hand gunny bagging, and entered the same at the custom-house, as free of *187duty, under a provision of the statute relating to the subject, which reads as follows: (Court read from statute.) Thirty-seven bales of the bagging were, however, treated by the appraiser as not falling within the terms of the statute, just read, but as suitable for use again as cotton bagging, and subjected to duty…
2Cited by2 opinions
- International Brass & Copper Co. v. United StatesUnited States Customs Court · 1954
- White v. United StatesU.S. Circuit Court for the District of Southern New York · 1895