Legal Opinion

United States v. Knauth

U.S. Circuit Court for the District of Southern New York

Decided December 9, 1896Published

This was an appeal by the government from á decision of the board of general appraisers reversing the decision of the collector of the port of New York as to the valuation of certain ivory buttons imported from Austria, by Kuautli, Nachod & Kuhne.

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This was an appeal by the government from á decision of the board of general appraisers reversing the decision of the collector of the port of New York as to the valuation of certain ivory buttons imported from Austria, by Kuautli, Nachod & Kuhne. The goods wore exported in three invoices, one of June 20, 1892, and two of July 5, 18D2. They were all entered July 22, 1892. The value of the goods was siafed in the invoices in florins, which were reduced to United States currency by the collector, in the absence of a currency certificate of depreciation by the United States consul, at a…

1Opinion of the Court

WHEELED, District Judge.

These importations are from Austria-Hungary in three invoices in florins, one of June 30, and the other two of July o, and one entry of July 21, 1892. The collector computed the value of the first at the silver standard, according to the proclamation of April 1, and of the other two at the gold standard of the proclamation of July 1, 1892. The board of general appraisers appear to have computed all according to the silver standards. Some question was made at the argument whether the value of the currency at the time of the exportation from the foreign country or at the…

2Cases cited4 opinions

  1. United States v. KlingenbergSupreme Court of the United States · 1894
  2. Hadden v. MerrittSupreme Court of the United States · 1885
  3. White v. United StatesCourt of Appeals for the Second Circuit · 1896
  4. Wood v. United StatesCourt of Appeals for the Second Circuit · 1896

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