Benjamin Iron & Steel Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 23664 (T. D. 30768)
1Opinion of the CourtSmith, Judge
The Benjamin Iron & Steel Co. imported at the port of Buffalo, N. Y., 25 carloads of steel rails purchased in Canada from the Provincial Steel Co. The importation was classified by the collector as steel rails and assessed for duty under paragraph 126 of the tariff act of August 5, 1909, which reads as follows:
126. Railway bars made of iron or steel, and railway bars made in part of steel, T rails and punched iron or steel flat rails, seven-fortieths of one cent per pound; railway fish-plates or splice-bars, made of iron or steel, three-tenths of one cent per pound.
The importer objected to…
2Cases cited3 opinions
- Davies v. ArthurSupreme Court of the United States · 1878
- Strakosh v. United StatesCourt of Customs and Patent Appeals · 1911
- Davies v. ArthurU.S. Circuit Court for the District of Southern New York · 1875
3Cited by18 opinions
- United States v. Quon Quon Co.Court of Customs and Patent Appeals · 1959
- United States v. Danker & MarstonCourt of Customs and Patent Appeals · 1912
- United States v. Maine Central RailroadCourt of Customs and Patent Appeals · 1916
- New York Merchandise Co. v. United StatesUnited States Customs Court · 1960
- United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914
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