Legal Opinion

United States v. Vandiver

U.S. Circuit Court for the District of Eastern Pennsylvania

Decided May 29, 1903No. 47PublishedCited by 2 opinions

1Opinion of the Court

J. B. McPHERSON, District Judge.

The books now in question are an art publication imported by the defendant for the Rittenhouse Club, of Philadelphia. They were assessed by the collector' at 25 per cent, ad valorem, under paragraph 103 of the act of 1897 (Act July 24, 1897, 30 Stat. 151, c. 11 [U. S. Comp. St. 1901, p. 1634]), but were admitted free of duty by the board on the ground that the club was fairly within the purview of paragraph 503 [U. S. Comp. St. 1901, p. 1681], which admits free of duty “books * * * specially imported * * * in good faith, for the use or by order of any society…

2Cases cited1 opinion

  1. Massachusetts General Hospital v. United StatesCourt of Appeals for the First Circuit · 1901

3Cited by2 opinions

  1. Moral Re-Armament, Inc. v. United StatesUnited States Customs Court · 1970
  2. Philbin v. United StatesUnited States Customs Court · 1964

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