R. F. Downing & Co. 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 in question affirmed the assessment of duty by the collector of customs at the port of New York on- an importation by R. F. Downing & Co. The articles in controversy consisted 'of architectural portfolios, containing 18 or 20 pages of illustrations and a preface of 15 lines in German.
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On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question affirmed the assessment of duty by the collector of customs at the port of New York on- an importation by R. F. Downing & Co. The articles in controversy consisted 'of architectural portfolios, containing 18 or 20 pages of illustrations and a preface of 15 lines in German. They were assessed with duty at the rate provided in paragraph 403, Schedule M, § 1, Tariff Act July 24, 1897, c. 11, 30 Stat. 189 [U. S. Comp. St, 1901, p. 1673], for books and other printed matter, and were…
1Opinion of the Court
TOWNSEND, Circuit Judge.
It has been found impossible to draw any substantial distinction between the facts in this case and those presented in Fisher v. U. S. (C. C.) 99 Fed. 260, and Downing v. U. S. (C. C.) 130 Fed. 393. I am constrained, therefore, to hold, in view of said opinions, that the decision of the Board of General Appraisers should be reversed.
Decision reversed.
2Cases cited1 opinion
- Downing v. United StatesU.S. Circuit Court for the District of Southern New York · 1903
3Cited by2 opinions
- United States v. FieldCourt of Customs and Patent Appeals · 1927
- Protest 949775-G of GalleriesUnited States Customs Court · 1939