Legal Opinion

Myers v. United States

U.S. Circuit Court for the District of Northern New York

Decided July 31, 1905No. Nos. 23, 24PublishedCited by 7 opinions

On Application for Reyiew of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,592, T. D. 25,035, which sustained in part the contentions of F. W. Myers & Co. against the assessment of duty by the collector of customs at the port of Plattsburg.

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On Application for Reyiew of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,592, T. D. 25,035, which sustained in part the contentions of F. W. Myers & Co. against the assessment of duty by the collector of customs at the port of Plattsburg. The importers brought these proceedings for review of the decision so far as it was unfavorable to them, and the United States sought a review of the decision in the respects in which it sustained the importers’ contentions. Some of the contentions passed on in said decision were disposed of on the authority…

1Opinion of the Court

RAY, District Judge.

This appeal relates to protests 58,943b, 59,-372b, 59,489b, 58,164b, 58,162b, 58,160b, and 59,940b, countervailing duty on wood pulp. Tariff Act July 24, 1897, c. 11, § 1, Schedule M. par. 393, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1671], reads as follows :

*654“Mechanically ground wood pulp, one-twelfth of one cent per pound,' dry weight; chemical wood pulp, unbleached, one-sixth of one cent per pound, dry weight; bleached, one-fourth of one cent per pound, dry weight; Provided, that if any country or dependency shall impose an export duty on pulp wood exported to the United…

2Cited by7 opinions

  1. Consolidated Elevator Co. v. United StatesCourt of Customs and Patent Appeals · 1918
  2. United States v. Myers & Co.Court of Customs and Patent Appeals · 1922
  3. Nicholas v. United StatesCourt of Customs and Patent Appeals · 1916
  4. Chicago Portrait Co. v. CommissionerUnited States Board of Tax Appeals · 1929
  5. Downing Co. v. United StatesCourt of Customs and Patent Appeals · 1924

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