Marine v. Lyon
Court of Appeals for the Fourth Circuit
Appeal from the Circuit Court of the United States for the District of Maryland. This was an application by the collector of the port of Baltimore for a review of the decision of the board of general appraisers respecting certain merchandise imported by J. Crawford Lyon- and others, trading as Lyon, Hall & Co. The board found that certain protests had been duly filed, and had been lost, and permitted copies of such protests to be filed.
Read the full summary
Appeal from the Circuit Court of the United States for the District of Maryland. This was an application by the collector of the port of Baltimore for a review of the decision of the board of general appraisers respecting certain merchandise imported by J. Crawford Lyon- and others, trading as Lyon, Hall & Co. The board found that certain protests had been duly filed, and had been lost, and permitted copies of such protests to be filed. The circuit court sustained the decision of the board of general appraisers. The collector appeals.
1Opinion of the Court
BRAWLEY, District Judge.
Messrs. Lyon, Hall & Co. imported through the port of Baltimore nine separate lots of jute rugs, between July, 1891, and May, 1892, and claimed that the same were dutiable as jute carpetings, under paragraph 363, Act Oct. 1, 1890. The collector classified said rugs as pile fabrics, and dutiable under paragraph 350 of said act, which imposes a higher rate of duty 'than is provided in paragraph 363, and the entries were liquidated accordingly. It was subsequently held that the rugs were properly dutiable under paragraph 363, and, as protests in due form had been filed…
2Cases cited1 opinion
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
3Cited by3 opinions
- Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
- United States v. Kurtz, Stuböeck & Co.Court of Customs and Patent Appeals · 1914
- Robertson v. United States ex rel. BaffCourt of Appeals for the D.C. Circuit · 1922