American Cigar Co. v. United States
Court of Appeals for the Second Circuit
, Appeals from the Circuit Court of the United States for the Southern District of New York. These causes come here upon appeals by the importers from a decision of the United States Circuit Court for the Southern District of New York (145 Fed. 574) affirming a decision of the Board of General Appraisers, G. A. 5,695 (T. D. 25,353), which sustained the action of the collector.
1Opinion of the Court
TOWNSEND, Circuit Judge.
In the case of American Cigar Company v. United States.;¿the merchandise in question, leaf tobacco, imported under the provisions of the act of July 24, 1897, was duly placed in bonded warehouse, properly classified for duty under paragraph 213 of said act (chapter 31, § 1, Schedule F, 30 Stat. 169 [U. S. Comp. St. 1903, p. 1648]), and assessed for duty on the basis of weight “at the time of its entry,” under section 33 of said act (chapter 11, 30 Stat. 213 [U. S. Comp. St. 1901, p. 1701]). There is nothing in the record to show that this assessment W'as not based upon…
2Cases cited6 opinions
- Marriott v. BruneSupreme Court of the United States · 1850
- Lawder v. StoneSupreme Court of the United States · 1902
- Hartranft v. OliverSupreme Court of the United States · 1888
- Fabbri v. MurphySupreme Court of the United States · 1877
- Mosle v. BidwellCourt of Appeals for the Second Circuit · 1904
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3Cited by11 opinions
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- Taylor & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
- May Co. v. United StatesCourt of Customs and Patent Appeals · 1924
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