United States v. Wetherell
Court of Appeals for the First Circuit
This was an application by Frank J. Wetberell for a review of the decision of the board of general appraisers concerning certain merchandise imported by him. The collector levied a duty upon such merchandise of two cents per pound, under paragraph 14(5 of the tariff act of October 1,1890, and an additional duty of one-fourth of a cent per pound, under paragraph 152 of said act.
Read the full summary
This was an application by Frank J. Wetberell for a review of the decision of the board of general appraisers concerning certain merchandise imported by him. The collector levied a duty upon such merchandise of two cents per pound, under paragraph 14(5 of the tariff act of October 1,1890, and an additional duty of one-fourth of a cent per pound, under paragraph 152 of said act. The board of general appraisers, upon appeal by the importer against the imposition of the additional duty under paragraph 152, held that the merchandise was dutiable at 50 per cent, ad valorem, under the second…
1Opinion of the Court
PUTNAM, Circuit Judge.
This case turns on the construction of certain words in the tariff act approved October 1, 1890 (chapter 1244), found in paragraph 148 (26 Stat. 577), namely:
“And provided further, that flat steel wire, or sheet steel in strips, whether drawn through dies or rolls, untempered or tempered, of whatsoever width, twenty-live one thousandths of an inch thick or thinner (ready for use or otherwise), shall pay a duty of fifty per centum ad valorem.”
The expression “sheet steel in strips” is not found in any prior customs legislation. The article in question was invoiced as “cold…
2Cases cited6 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Earnshaw v. CadwaladerSupreme Court of the United States · 1892
- In re Collector of CustomsCourt of Appeals for the Second Circuit · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Massachusetts General HospitalCourt of Appeals for the First Circuit · 1900
- Boker v. United StatesCourt of Appeals for the Second Circuit · 1903
- Crucible Steel Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- United States v. Hermann Boker & Co.Court of Appeals for the Second Circuit · 1907