Legal Opinion
United States v. O. G. Hempstead & Son
Court of Appeals for the Third Circuit
Decided February 8, 1910No. 60 (1,979)PublishedCited by 1 opinion
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania.
1Opinion of the Court
LANNING, Circuit Judge.
The merchandise imported by the appellees was Buhl furniture. The Board of General Appraisers decided that it was liable to a duty of 45 per cent, ad valorem under paragraph 193 of the tariff act of 1897. The Circuit Court reversed the Board of General Appraisers, and held that it was dutiable at 35 per cent, ad valorem under paragraph 208 of the above-mentioned act. The appellant now seeks to have the judgment of the Board of General Appraisers reinstated.
Paragraph 230 of the tariff act of October 1, 1890 (26 Stat. 583, c. 1244), was as follows:
“House or cabinet…
2Cases cited3 opinions
- United States v. A. J. Woodruff & Co.Court of Appeals for the Second Circuit · 1909
- Hempstead v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909
- Woodruff v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
3Cited by1 opinion
- Sears, Roebuck & Co. v. United StatesUnited States Customs Court · 1973