Dickson v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal from the decision of the board of general appraisers affirming the decision of the collector of the port of New York as to the assessment of duty upon certain merchandise imported by one Dickson.
1Opinion of the CourtTownsend, District Judge
(orally). In this case the importer entered certain ginger ale in bottles for duty at 20 per cent, ad va-lorem, under paragraph 248 of the tariff act of 1894. The collector added the value of the bottles to that of the contents, and assessed the duty on the sum of the value of the ginger ale and of the bottles, as thus ascertained, under the provisions of section 19 of the customs administrative act of June 10, 1890. The importer protested, and subsequently appealed from the decision of the board of general appraisers sustaining the action of the collector.
The attorney for the United States…
2Cases cited1 opinion
- Lelar v. HartranftUnited States Circuit Court · 1887
3Cited by2 opinions
- Maynard & Child, Inc. v. United StatesUnited States Customs Court · 1950
- United States v. KeaneU.S. Circuit Court for the District of South Carolina · 1897