Legal Opinion
John B. Ellison & Sons v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
Decided March 11, 1905No. 45Published
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below (G. A. 5,482, T. D. 24,796) affirmed the assessment of duty by the collector of customs at the port'of Philadelphia on merchandise imported by John B. Ellison & Sons.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The facts out of which this controversy arises are stated in the following opinion of the Board of General Appraisers:
“This case involved the question whether the goods under consideration are dutiable under the tariff act of 1897 or that of 1894.
“From the record and the evidence offered at the hearing, we find the following to be the facts:
“The goods consist of woolen and worsted cloths, and were imported from England by the steamer Paris, which arrived at New York on July 24th, 1897, on which day a representative of the importers entered them at the New York…
2Cases cited11 opinions
- Arnold and Others v. The United StatesSupreme Court of the United States · 1815
- The United States v. Vowell and M'cleanSupreme Court of the United States · 1809
- United States v. Ranlett & StoneSupreme Court of the United States · 1898
- Seeberger v. SchweyerSupreme Court of the United States · 1894
- United States v. LeggCourt of Appeals for the Second Circuit · 1901
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