Legal Opinion

Hensel v. United States

Court of Customs and Patent Appeals

Decided March 26, 1912No. 797PublishedCited by 10 opinions

Appeal bom Board of United States General Appraisers, G. A. 7287 (T. D. 31939).

1Opinion of the CourtDe Vries, Judge

This appeal involves the sole question of the interpretation of a provision of paragraph 448 of the tariff act of 1909. That provision reads:

448. * * * Finished or unfinished bags, purses, and other articles, or parts thereof, made in chief value of metal mesh composed of silver, German silver, or white metal; valued at two dollars.per dozen pieces, ten cents per piece and in addition *118thereto three-fifths of one cent per dozen pieces for each one cent the value exceeds two dollars per dozen * * *.

The italics are, of course, ours.

The importation consisted of a part of a silver mesh bag…

2Cases cited3 opinions

  1. United States v. KirbySupreme Court of the United States · 1869
  2. Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
  3. Cauvigny Brush Co. v. United StatesCourt of Customs and Patent Appeals · 1910

3Cited by10 opinions

  1. Bayersdorfer v. United StatesCourt of Customs and Patent Appeals · 1916
  2. Christensen Diamond Products Co. v. United StatesUnited States Customs Court · 1965
  3. United States v. HudnutCourt of Customs and Patent Appeals · 1928
  4. United States v. Morimura Bros.Court of Customs and Patent Appeals · 1916
  5. Scientific Supply Importing Co. v. United StatesCourt of Customs and Patent Appeals · 1914

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