Wood v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 30094 (T. D. 32858).
1Opinion of the CourtSmith, Judge
A consignment of raisins imported at the port of New York was subjected by the collector of customs to a duty of 2| cents per pound under the provisions of paragraph 275 of the tariff act of 1909. The duty imposed was assessed on the weight of the raisins at the time of landing and without regard to whether the goods were cleaned or uncleaned. The importers made no objection to the classification of the importation, but protested that the rate of duty fixed by paragraph 275 was applicable to the net weight of the merchandise only and could not be applied to the substances with which the…
2Cases cited6 opinions
- Earnshaw v. CadwaladerSupreme Court of the United States · 1892
- Seeberger v. Wright & Lawther Oil & Lead Manufacturing Co.Supreme Court of the United States · 1895
- United States v. Baker Castor Oil Co.Court of Customs and Patent Appeals · 1911
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. Reid, Murdoch & Co.Court of Appeals for the Seventh Circuit · 1903
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- F. W. Myers & Co. v. United StatesUnited States Customs Court · 1961
- Esso Standard Oil Co. v. United StatesUnited States Customs Court · 1961
- N. M. Albbet & Co. v. United StatesUnited States Customs Court · 1956
- York Feather & Down Corp. v. United StatesUnited States Customs Court · 1951
- York Feather & Down Corp. v. United StatesCourt of Customs and Patent Appeals · 1952