United States v. Walsh
U.S. Circuit Court for the District of Massachusetts
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below reversed the assessment of duty by the collector of customs at the port of Boston on an importation by F. T. Walsh.
1Opinion of the Court
BO WEBB, Circuit Judge.
This is a proceeding to review a decision of'the Board of General Appraisers imposing a duty upon woven fabrics called “lappings” at the rate of 50 per cent, ad valorem under paragraph 346 of the tariff act of 1897 (Act July 24,1897, c. 11, § 1, Schedule J, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1663]). The fabric has a warp of flax, and a weft, or filling, of wool. Flax is the component material of chief value. The government contends that the fabric is dutiable under paragraphs 366 and 391, Schedules K, B, 30 Stat. 184, 187 [U. S. Comp. St. 1901, pp. 1666, 1670]. The…
2Cases cited1 opinion
- Hartranft v. MeyerSupreme Court of the United States · 1890
3Cited by1 opinion
- United States v. E. De F. Wilkinson Co.U.S. Circuit Court for the District of Rhode Island · 1907