Stone & Downer Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8049 (T. D. 37101). [Oral arguments Apr. 16,1918, by Mr. Watejliousc and Mr. Lawrence.) .
1Opinion of the CourtDe Vries, Judge
These importations were invoiced as “oleine,” “dressing oil,” “soluble oleine,” and “leather dressing oil,” and entered for dutiable purposes at the port of Boston. The collector thereat rated them for duty as “distilled” oils under-paragraph 46 of the tariff act of 1913, hereinafter quoted. They were claimed by the importers dutiable as “animal oils” under paragraph 44 of said act, likewise hereinafter quoted. The Board, of General Appraisers overruled the protest. The importers appeal.
The legislative history of these provisions is instructive. Paragraph 3 of the tariff act of July 24, 1897,…
2Cases cited3 opinions
- Movius v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
- Zinkeisen & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909
- Swan & Finch Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1909