Legal Opinion

Hill v. Francklyn & Ferguson

Court of Appeals for the Third Circuit

Decided May 26, 1908No. 29 (1,782)PublishedCited by 3 opinions

Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania.

1Opinion of the Court

DARRAS, Circuit Judge.

The collector of the port of Philadelphia assessed the merchandise with which this case is concerned at 80 per cent, ad valorem, under Tariff Act July 34, 1897, c. 11, Schedule A, par. 58, 30 Stat. 154 (U. S. Comp. St. 1901, p. 1630). The importers claimed that it was properly dutiable, under paragraph 121 of that act, at 40 cents per ton. Both paragraphs are copied in the margin.1

The Board of General Appraisers sustained the claim of the importers, and on appeal from that decision the Circuit Court entered the affirming decree which is now for review. •

In the brief for…

2Cases cited2 opinions

  1. McCoach v. Philadelphia Trust, Safe Deposit & Ins.Court of Appeals for the Third Circuit · 1905
  2. Francklyn v. United StatesU.S. Circuit Court for the District of Southern New York · 1902

3Cited by3 opinions

  1. Vandegrift v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1908
  2. F. B. Vandegrift & Co. v. United StatesCourt of Appeals for the Third Circuit · 1909
  3. Wanamaker v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909

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