Legal Opinion
Altman v. United States
U.S. Circuit Court for the District of Southern New York
Decided May 21, 1909No. 5,372Published
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, G. A. 6,813 (T. D. 29,27'9), affirmed the assessment of duty by the collector of customs at the port of New York. The opinion of the Board of General Appraisers reads as follows:
1Opinion of the Court
WAITE, General Appraiser.
The question here arises over the importation of a bronze bust of Louis XVI, No. 4,221 on the invoice, valued at 800 francs, less 10 per cent, and 2 percent. It was assessed for duty at 45 per cent, ad valorem under Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 193, 30 Stat. 107 (U. S. Comp. St. 1901, p. 1045), which reads as follows:
“193. Articles or wares not specially provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly…
2Cases cited3 opinions
- Tiffany v. United StatesCourt of Appeals for the Second Circuit · 1896
- United States v. TiffanyCourt of Appeals for the Second Circuit · 1908
- C. B. Richard & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907