Knauth, Nachod & Kuhne v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York on imported merchandise. The case involves construction of Customs Administrative Act June 10, 1890, c. 407, § 15, 26 Stat. 138 [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York on imported merchandise. The case involves construction of Customs Administrative Act June 10, 1890, c. 407, § 15, 26 Stat. 138 [U. S. Comp. St. 1901, p. 1934], the pertinent part of which reads as follows: “The court shall order the Board of Appraisers to return to said Circuit Court the record and the evidence taken by them, and all the evidence taken by and before said appraisers shall be competent…
1Opinion of the Court
PRATT, District Judge.
The merchandise involved in this case is wall pockets. These are made in the following manner: The lithographer makes what is concededly a lithographic print; the same being an ornamental design in color, produced by printing from stone, zinc, or other equivalent material. These lithographic prints are sent to another manufacturer, who pastes them upon cardboard, embosses them, cuts them out, and puts them in the shape of little pockets designed to hang upon the wall and hold odds and ends. They are imported in this condition, all of them having separate pieces…
2Cases cited1 opinion
- In re Kursheedt Manuf'g Co.Court of Appeals for the Second Circuit · 1893
3Cited by2 opinions
- United States v. OvertonCourt of Customs and Patent Appeals · 1915
- Luyties Bros. v. United StatesU.S. Circuit Court for the District of Southern New York · 1910