Baldwin v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below, which is known as G. A. 6,026 (T. D. 26,334), affirmed the assessment of duty by the collector of customs at the port of New York. The opinion of the Board of General Appraisers reads as follows: MCCLELLAND, General Appraiser. This protest involves the classification of certain granite monuments on four separate invoices.
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On Application for Review of a Decision of the Board of United States General Appraisers. The decision below, which is known as G. A. 6,026 (T. D. 26,334), affirmed the assessment of duty by the collector of customs at the port of New York. The opinion of the Board of General Appraisers reads as follows: MCCLELLAND, General Appraiser. This protest involves the classification of certain granite monuments on four separate invoices. Those monuments described on the invoices numbered 15,552 and 15,553 were returned by the appraiser as “manufactures of marble,’1 and those on invoices 15,554 and…
1Opinion of the Court
HAZEL, District Judge.
The collector charged a duty upon the importation of 50 per centum ad valorem, under paragraph 118 of the existing tariff act (Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 159 [U. S. Comp. St. 1901, p. 1636]). The appraisers returned the articles as dressed granite. The importers claim that the articles consist of monuments and pieces of monuments made from granite, and are therefore dutiable as articles (undecorated) composed wholly or in chief value of mineral substances, at 35 per centum ad valorem. I have read all the testimony and concur in the opinion of the…
2Cited by1 opinion
- Alexander Murphy & Co. v. United StatesCourt of Appeals for the Third Circuit · 1908