Legal Opinion

United States v. Passavant

Supreme Court of the United States

Decided January 3, 1898No. 129PublishedCited by 103 opinions

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case came to this court on the following certificate from the United States Circuit Court of Appeals for the Second Circuit: “ A judgment or decree of the Circuit Court of the United States for the.

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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case came to this court on the following certificate from the United States Circuit Court of Appeals for the Second Circuit: “ A judgment or decree of the Circuit Court of the United States for the. Southern District of New York having been made and-entered on the 30th day of January, 1895, by which it was ordered, adjudged and decreed that there is no error in ceftain proceedings before the board of United States general appraisers in this-cause, and that their decision therein be, and the same hereby is, in all…

1Opinion of the Court

Me. Chief'Justice Fullee,

after stating the case as above, delivered the opinion of the. court.

The thirteenth section of the Customs Administrative Act of June 10, 1890, c. 407, 26 Stat. 181, relates solely to the appraisement of imported merchandise, and declares that the decision of the board of general appraisers, when invoked as provided, “ shall be final and conclusive as ’to the dutiable value of such merchandise,” and directs the collector to ascertain, fix and liquidate the rate and amount of duties to be paid on such merchandise, and the dutiable costs and charges thereon.

Section 14…

Also in this document: Dissent.

2Cases cited7 opinions

  1. Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
  2. Muser v. MagoneSupreme Court of the United States · 1894
  3. United States v. KlingenbergSupreme Court of the United States · 1894
  4. Erhardt v. SchroederSupreme Court of the United States · 1894
  5. Oberteuffer v. RobertsonSupreme Court of the United States · 1886

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3Cited by103 opinions

  1. United States v. Gothic Watch Co.United States Customs Court · 1949
  2. Gothic Watch Co. v. United StatesUnited States Customs Court · 1947
  3. Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
  4. Stein v. United StatesCourt of Customs and Patent Appeals · 1910
  5. G. S. Nicholas & Co. v. United StatesSupreme Court of the United States · 1919

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