United States v. E. L. Goodsell Co.
Court of Appeals for the Second Circuit
This cause comes here upon appeal by the United States from a decision of the circuit court, Southern district of Hew York; affirming a decision of the board of general appraisers, which reversed the action of the collector of the port of New York in assessing certain boxes of lemons for duty. The fads appear in the opinion.
1Opinion of the Court
LACGMBE, Circuit Judge.
The vessel containing the lemons arrived at the port of New York on or prior to August 20, 1894. The goods were entered for duty on that day, and a written permit to land and deliver them was also issued on the same day, in due form, designating the goods for examination on the wharf, which, under the rules of customs administration at this port, dispensed with the necessity of their removal to the public stores or warehouses. On August 28, 1894, the tariff act of 1894, went into effect, supplanting the prior tariff act of 1890. On August 29, 1894, the goods were…
2Cases cited2 opinions
- United States v. BurrSupreme Court of the United States · 1895
- Hartranft v. OliverSupreme Court of the United States · 1888
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- M. H. Pulaski Co. v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. Cronkhite Co.Court of Customs and Patent Appeals · 1919
- United States v. Estate of BoshellCourt of Customs and Patent Appeals · 1922
- May Co. v. United StatesCourt of Customs and Patent Appeals · 1924
- Diana v. United StatesCourt of Customs and Patent Appeals · 1924
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