Legal Opinion

John Bromley & Sons v. United States

U.S. Circuit Court for the District of Eastern Pennsylvania

Decided February 28, 1907No. 37PublishedCited by 2 opinions

On Application for Review of a Decision of the Board of United States General Appraisers. In the decision below, the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of Philadelphia.

1Opinion of the Court

HOLLAND, District Judge.

The castings in question were assessed with a duty by the collector of this port under paragraph 193 of the Tariff Act of 1897 (Act July 24, 1897, c. 11, Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645]). The importer claimed they were dutiable as castings under paragraph 148 (30 Stat. 163, c. 11, Schedule C [U. S. Comp. St. 1901, p. 1610]). The Board of General Appraisers sustained the collector.

On February 14, 1905, the appraiser reported as to this importation as follows:

“I beg to state that the goods are parts of lace curtain machines, drilled, bored,…

2Cited by2 opinions

  1. United States v. LeighCourt of Customs and Patent Appeals · 1913
  2. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1960

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API