In re Collector of Customs
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Sherman, Cecil & Co. protested against an assessment by the collector of the port of New York. The protest was sustained by the board of general appraisers. Their decision was reversed by the circuit' court, (49 Fed. Rep. 224,) and the protestants appeal
1Opinion of the Court
WALLACE, Circuit Judge.
This is an appeal from a judgment of the circuit court reversing a decision of the board of general appraisers. October 6, 1890, the appellants imported into the port of New York certain merchandise, which was classified for duty and duty exacted thereon by the collector of customs at the rate of 60 per centum ad valorem, as “textile fabrics, embroidered by hand or machinery,” under paragraph 373 of the tariff act of October 1, 1890. The importers, being dissatisfied with the classification, within 10 days after the liquidation of duties protested, setting forth in…
2Cases cited4 opinions
- Cary v. CurtisSupreme Court of the United States · 1845
- Arthur v. MorganSupreme Court of the United States · 1884
- Davies v. ArthurSupreme Court of the United States · 1878
- Arthur v. DodgeSupreme Court of the United States · 1880
3Cited by9 opinions
- United States v. H. Bayersdorfer & Co.Court of Appeals for the Third Circuit · 1903
- Continental Southern Lines, Inc. v. RobertsonMississippi Supreme Court · 1961
- In re Solvay Process Co.U.S. Circuit Court for the District of Northern New York · 1905
- United States v. Neuman & Schwiers Co.Court of Customs and Patent Appeals · 1924
- United States v. WetherellCourt of Appeals for the First Circuit · 1894
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