Legal Opinion

Strakosh v. United States

Court of Customs and Patent Appeals

Decided March 27, 1911No. 143; No. 144PublishedCited by 12 opinions

Transferred from United States Circuit Court for Southern District of New York, Abstract 21483 (T. D. 29877).

1Opinion of the CourtMontgomery, Presiding Judge

In these two cases the merchandise imported consisted of certain oils, and in each case it was returned bji the appraisers as alizarin assistant. Duty was assessed at 30 per cent ad valorem under paragraph 32 of the act of 1897, which reads as follows:

Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid, by whatever name known, whether liquid, solid, or in paste, in the manufacture of which fifty pel-een turn or more of castor oil is used, thirty cents per gallon; in the manufacture of which less than fifty per centum of castor oil is used, fifteen cents per gallon; all other…

2Cases cited1 opinion

  1. Hartranft v. SheppardSupreme Court of the United States · 1888

3Cited by12 opinions

  1. John S. Connor, Inc. v. United StatesUnited States Customs Court · 1965
  2. Benjamin Iron & Steel Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. Danker & MarstonCourt of Customs and Patent Appeals · 1912
  4. Freni v. United StatesUnited States Customs Court · 1968
  5. United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914

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