Rice v. United States
U.S. Circuit Court for the District of Eastern Missouri
Appeal by the importers from a decision of the board of United States general appraisers (G. A. 525) which affirmed a decision of the surveyor of customs at the port of St. Louis.
1Opinion of the Court
THAYER, District Judge (orally).
This controversy concerns the duty upon a lot of hosiery imported by Rice, Stix & Co. They imported 11 cases of hose and half hose, containing in the aggregate 1,798)4 dozen. The controversy arises over the duty on 152*4 dozen of hose of this importation. The government claims that the 152)4 dozen were worth $2.01 per dozen, and that the duty on them, under paragraph 353 of Schedule I of the Tariff Act of October 1, 1890 (26 Stat. 592, c. 1244), is 75 cents per dozen, and, in addition, 40 per cent, ad valorem. The importers, on the other hand, claim that the…
2Cited by2 opinions
- United States v. FrancklynCourt of Customs and Patent Appeals · 1913
- Melton v. CommonwealthCourt of Appeals of Kentucky · 1914