St. Elmo Cigar Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 37363.
1Opinion of the Court
De Vries, Judge,
delivered tbe opinion of the court:
This appeal concerns tobacco imported from Cuba and entered for duty at the port of Los Angeles, Cal. Having been the product of the soil of Cuba no question is made in the case as to the discount of 20 per cent from the rates prescribed by paragraph 181 of the tariff act of 1913 by virtue of the Cuban reciprocity treaty (33 Stat. L., 2136), section 4, paragraph B, of the same act.
The paragraphs immediately in question are those following of the tariff act of 1913:
181. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15…
2Cases cited7 opinions
- Manson v. WilliamsSupreme Court of the United States · 1909
- United States v. RiebeCourt of Customs and Patent Appeals · 1910
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- Carson v. United StatesCourt of Customs and Patent Appeals · 1911
- Lorsch & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- La Manna v. United StatesCourt of Customs and Patent Appeals · 1926