United States v. Downing
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. v These causes come here upon appeals from decisions affirming.in the first cause and reversing in the second cause the decision of the Board of General Appraisers louehing the rates of duty on certain importations under the tariff act of July 24, 1897. The facts are fully set forth in the opinion.
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Appeal from the Circuit Court of the United States for the Southern District of New York. v These causes come here upon appeals from decisions affirming.in the first cause and reversing in the second cause the decision of the Board of General Appraisers louehing the rates of duty on certain importations under the tariff act of July 24, 1897. The facts are fully set forth in the opinion. The relevant paragraphs are Nos. 026 and 633, both on the free list, which read as follows: “(620) Oils: Almond, amber * * * ; petroleum crude or refined: Provided, That if there be imported into the United…
1Opinion of the Court
LACOMBE, Circuit Judge.
In the Downing Case there was imported paraffin, which it is not disputed was “manufactured in Hamburg from crude petroleum produced in Russia.” The collector chargee) a countervailing duty equal to the duty imposed by Germany on paraffin imported into Germany from the United States. The importer protested, claiming, first, that it was free under paragraph (533, and, secondly, that in view of the place of the production of the crude petroleum therein contained it should pay a less duty than that assessed.
The Board of General Appraisers overruled so much of the protest…
2Cases cited2 opinions
- United States v. BabbitSupreme Court of the United States · 1862
- WM. Ropes & Co. v. United StatesDistrict Court, S.D. New York · 1900
3Cited by7 opinions
- Stiers v. MundyIndiana Supreme Court · 1910
- United States v. SischoDistrict Court, W.D. Washington · 1919
- General Petroleum Corp. v. United StatesDistrict Court, S.D. California · 1938
- United States v. F. A. Marsily & Co.Court of Appeals for the First Circuit · 1908
- United States v. Castle, Gottheil & OvertonCourt of Customs and Patent Appeals · 1914
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