Legal Opinion

Thornley v. United States

Court of Customs and Patent Appeals

Decided November 20, 1931No. 3437Published

1Opinion of the Court

Garrett, Judge,

'delivered the opinion of the court:

The suit here appealed relates to duties assessed by the collector of customs at the port of San Francisco, Calif., upon certain meats alleged to have been withdrawn by appellants from a bonded warehouse for use as supplies on board certain United States army transports. Duties were assessed under paragraph 701 of the Tariff Act of 1922.

The importers protested, claiming the merchandise to be free of duty by reason of a provision of law enacted as a part of the Tariff Act of 1897, 30 Stat. 151, which was in force at the time of the withdrawals…

2Cases cited8 opinions

  1. United States v. MassinCourt of Customs and Patent Appeals · 1928
  2. Borgfeldt & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  3. Eidlitz & Son Inc. v. United StatesCourt of Customs and Patent Appeals · 1924
  4. Starkweather v. LoomisSupreme Court of Vermont · 1830
  5. Chinn v. TaylorTexas Supreme Court · 1885

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