In re Schallenberger
U.S. Circuit Court for the District of Northern California
This was an appeal by L. E. Schalleuberger from a decision of the board of general appraisers affirming (he action of the collector of the port of San Francisco in assessing a duty on certain reimported American bags upon which a drawback had been allowed.
1Opinion of the CourtMcKENNA, Circuit Judge
(orally). The appellant made two importations of canary seed into the port of San Francisco, Cal., the seed being inclosed in double bags. The outer coverings of the seed *492were certain returned bags, upon which an allowance of drawback had been made on their exportation, for the reason that they were jute burlaps, dutiable at If cents per pound, under paragraph 364, Act 1.890. They were assessed for duty, under paragraph 493, at an amount equal to the drawbacks allowed, less 1 per cent, thereof, by the collector, under instructions of the secretary of the treasury, and this ruling was affirmed…
2Cited by2 opinions
- United States v. National Sugar Refining Co.Court of Customs and Patent Appeals · 1951
- Detroit Fish Co. v. United StatesU.S. Circuit Court for the District of Eastern Michigan · 1901