Legal Opinion

United States v. Castle, Gottheil & Overton

Court of Customs and Patent Appeals

Decided June 1, 1914No. 1371Published

Appeal from Board of United States General Appraisers, G. A. 7532 (T. D. 34185).

1Opinion of the CourtBarber, Judge

The merchandise, the durability of which is the question in this case, is 125 bales of bleached chemical wood pulp.

The collector at the port of New York assessed duty upon this pulp presumably under the provisions of paragraph 406 of the tariff act of 1909. The importers protested, claiming free entry under the provisions of section 2 of the act of July 26, 1911, entitled “An act to promote reciprocal trade relations with the Dominion of Canada, and for other purposes,” and the provisions of what are commonly called “ the most favored nation clause” in treaties subsisting between Prussia and…

2Cases cited5 opinions

  1. American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1913
  2. United States v. DowningCourt of Appeals for the Second Circuit · 1906
  3. Cliff Paper Co. v. United StatesCourt of Customs and Patent Appeals · 1913
  4. Balfour v. SullivanUnited States Circuit Court · 1884
  5. United States v. F. A. Marsily & Co.Court of Appeals for the First Circuit · 1908

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