Legal Opinion
United States v. Schmoll
U.S. Circuit Court for the District of Southern New York
Decided February 4, 1907No. 4,187PublishedCited by 1 opinion
On Application for Review of a Decision of the Board of United States General Appraisers.
1Opinion of the Court
HAZEL, District Judge.
This controversy arises from the laying of duty by the collector at the rate of 15 per cent, ad valorem under the provisions of paragraph 437 of the tariff act of July 2d, 1897, c. 13, § 3, Schedule N, 30 Stat. 192 [U. S. Comp. St. 1901, p. 1676], on hides of buffalos imported from East India. Said provision reads:
“Hides of cattle, raw or uneured, whether dry, salted, or pickled, fifteen per centum ad valorem: Provided, that upon all leather exported, made from imported hides, there shall be allowed a drawback equal to the amount of duty paid on such hides, to be paid…
2Cases cited7 opinions
- Swan v. ArthurSupreme Court of the United States · 1881
- Arthur v. MorrisonSupreme Court of the United States · 1878
- United States v. NordlingerCourt of Appeals for the Second Circuit · 1903
- O. G. Hempstead & Son v. ThomasCourt of Appeals for the Third Circuit · 1903
- The Emma C. KnowlesDistrict Court, E.D. Pennsylvania · 1902
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