United States v. Spingarn Bros.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 30556 (T. D. 32943).
1Opinion of the CourtDe Vries, Judge
The sole question presented by this record concerns the respective duties of the collector and appraiser in assessing for duty items for *3cartons or packing charges upon an invoice. The particular invoice was of nine cases of feathers, packed in 515 inside boxes, invoiced as follows:
S. B. 862-70. Francs.. 5,267.15
9 cases and packing.. .. 268. 85
515 inside boxes, 0.60 . 309.00
Certificate. .-N. D.. 13.00
Fres.. 5,858.00
The appraisement was as follows:
Appraiser’s notation. S. B. 870 correct. Case as noted; balance classified. April 13, 1910. GWS. A. L. Kline, assistant appraiser. Approved. Geo. W.…
2Cases cited7 opinions
- United States v. PassavantSupreme Court of the United States · 1898
- United States v. KlingenbergSupreme Court of the United States · 1894
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- Beard v. PorterSupreme Court of the United States · 1888
- United States v. FrancklynCourt of Customs and Patent Appeals · 1913
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Suwannee Steamship Co. v. United StatesUnited States Customs Court · 1977
- Hampton v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. Ocean Brokerage Co.Court of Customs and Patent Appeals · 1921
- International Navigation Co. v. United StatesUnited States Customs Court · 1957
- United States v. DowningCourt of Customs and Patent Appeals · 1917
11 more not listed; retrieve them via the Exa API.