Moore v. United States
Court of Customs and Patent Appeals
Transferred from the United States Circuit Court for the Northern District of California (T.-D. 28910).
1Opinion of the CourtMontgomery, Presiding Judge
The merchandise consists of corrugated-iron sheets. Duty was assessed.upon them at-45 per cent ad valorem under paragraph 193 of the tariff act of 1897, with two-tenths of 1 cent per pound additional under paragraph 132.
Paragraph 193 reads as follows:
Articles or wares not specially provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum or other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.
Paragraph 132 reads as follows:
All iron or steel sheets or plates, and all hoop, band,…
2Cases cited3 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- Dwight v. MerrittSupreme Court of the United States · 1891
- Blumenthal v. Berkshire Life-InsuranceMichigan Supreme Court · 1903
3Cited by6 opinions
- United States v. Yaedley & Co.Court of Customs and Patent Appeals · 1929
- Squibb v. United StatesUnited States Customs Court · 1952
- Quaintance v. United StatesCourt of Customs and Patent Appeals · 1911
- Hensel v. United StatesCourt of Customs and Patent Appeals · 1915
- C. H. Powell Co. v. United StatesCourt of Customs and Patent Appeals · 1941
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