Lawrence, Son & Gerrish v. United States
U.S. Circuit Court for the District of Southern New York
Application. of Lawrence, Son &. Gerrish, importers, to review a decision of the Board of General Appraisers which affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HAZEL, District Judge.
The importers and appellants protest because of an erroneous valuation upon 350 rolls of Chinese floor matting, shipped, according to appellants, from Canton, August 21, 1900, to 'Hong Kong, where the merchandise was transshipped on August 29th to the sailing vessel Norwood, then taking on cargo and destined for New York. She did not complete her cargo until September 30th, on account of delays which were' apparently hot unusual for- sailing vessels at that port. She cleared October 2d, arriving in New York some time in January, "1901. The consular invoice for the…
2Cases cited2 opinions
- Sampson v. PeasleeSupreme Court of the United States · 1858
- Irvine v. RedfieldSupreme Court of the United States · 1860