Boker v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Appeal from decision of the Circuit Court affirming a decision of the board of general appraisers which affirmed a classification of certain imported merchandise as made by the collector.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The appellant imported at various-times, in 1894 and 1895, cold-rolled steel in strips. The collector assessed that portion of the merchandise valued above 4 cents per pound,, under paragraph 124 of the act of 1894 (Act Aug. 27, 1894, c. 349, § 1, Schedule C, 28 Stat. p. 517), which provides, inter alia, for an ad. valorem duty of 40 per centum upon “sheet steel in strips.” The importer protested, insisting that it should have been assessed under section 1, Schedule C, par. 122 (28 Stat. 5x6), which provides for “steel-in all forms and shapes not specially provided for…
2Cases cited1 opinion
- United States v. WetherellCourt of Appeals for the First Circuit · 1894
3Cited by4 opinions
- United States v. Denver & R. G. R.U.S. Circuit Court for the District of Colorado · 1911
- Crucible Steel Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- Boker v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- United States v. Hermann Boker & Co.Court of Appeals for the Second Circuit · 1907