Legal Opinion

William F. Allen & Co. v. United States

U.S. Circuit Court for the District of Eastern Pennsylvania

Decided February 11, 1904No. 43PublishedCited by 2 opinions

Application by William F. Allen & Company, importers, to review a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of Philadelphia. Motion to take further testimony.

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Application by William F. Allen & Company, importers, to review a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of Philadelphia. Motion to take further testimony. Note Hamano v. United States, decided January ‘6, 1903, by the District Court, territory of Hawaii, reported in Treasury Decisions, No. 24,946; Goat & Sheepskin Import Company V. U. S. (C. C.) 113 Fed. 1022;' and In re Myers (C. C.) 123 Fed. 952.

1Opinion of the Court

J. B. McPHERSON, District Judge.

This is a motion to permit further evidence to be taken under section 15 of the act of June 10, 1890, c. 407, 26 Stat. 138 [U. S. Comp. St. 1901, p. 1933]. 'the collector classified the merchandise as tow of flax, while the importers contended that it was flax waste. The ruling of the Board of General Appraisers is as follows:

“This merchandise was returned for duty at the rate of $20 per ton under the provisions of paragraph. 32<> of the tariff act of July 2-1, 1807 [chapter 11, § 1, Schedule J, 30 Stat. 180 (U. S. Comp. St 1001, p. 1001)]. The importers claim…

2Cases cited2 opinions

  1. United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896
  2. John Donat & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1900

3Cited by2 opinions

  1. United States v. Fleitmann & Co.U.S. Circuit Court for the District of Southern New York · 1904
  2. Mendelson v. United StatesU.S. Circuit Court for the District of Southern New York · 1906

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