Legal Opinion
United States v. Tiffany & Co.
Court of Appeals for the Second Circuit
Decided December 4, 1906No. 22PublishedCited by 4 opinions
In Error to the Circuit Court of the United States for the Southern District of New York.
1Opinion of the Court
LACOMBE, Circuit Judge.
The corporation of Tiffany & Co. in 1902 made consumption entry at the custom, house of certain pearls *474upon which duty was liquidated on a basis of 10 per cent, ad valorem. Subsequently, on May 7, 1903, for reasons which it is not necessary to state, a reliquidation was made on the basis of 60 per cent, ad valorem. Against the classification made upon the reliquidation the importers duly protested in writing within the 10 days limited by the statute for such protest. They failed, however, to pay the additional amount of duties ascertained to be due upon such…
2Cases cited1 opinion
- United States v. GoldenbergSupreme Court of the United States · 1897
3Cited by4 opinions
- United States v. Cherry Hill Textiles, Inc., and International Cargo and Surety Insurance CompanyCourt of Appeals for the Federal Circuit · 1997
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- A. W. Fenton Co. v. United StatesUnited States Customs Court · 1965
- United States v. Brown-Adaska Co.District Court, D. Alaska · 1910