Legal Opinion · Dissent

Mills v. United States

Court of Customs and Patent Appeals

Decided April 11, 1917No. 1707Published

Appeal from Board of United States General Appraisers, G. A. 7893 (T. D. 36347). [Oral argument Oct. 10,1916, by Mr. Lane and Mr. Hanson.]

1Dissent

DISSENTING OPINION.

De Veies, Judge:

I am unable to concur with my colleagues herein.

This is one of several appeals constituting test cases seeking construction of the last portion of paragraph I of section 3 of the tariff act of 1913, hereinafter quoted.

*40While in the briefs and at the oral argument several minor issues were raised, I think these either answered by the record itself or such as discussion and particular determination would not affect the conclusion.

At the threshold of orderly inquiry we are met with the challenge by the Government, appellee here, that the Board of General…

2Cases cited46 opinions

  1. Decatur v. PauldingSupreme Court of the United States · 1840
  2. Hyatt v. People Ex Rel. CorkranSupreme Court of the United States · 1903
  3. Dreyer v. IllinoisSupreme Court of the United States · 1902
  4. AMERICAN SCHOOL OF MAGNETIC HEALING v. McANNULTYSupreme Court of the United States · 1902
  5. Lane County v. OregonSupreme Court of the United States · 1869

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