Grubnau v. United States
Court of Appeals for the Third Circuit
Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. For decision below, see 171 Fed. 284, affirming a decision by the-Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Philadelphia on merchandise imported by Carl Grubnau.
1Opinion of the Court
GRAY, Circuit Judge.
This is an appeal from the decision of the United States Circuit Court for the Eastern District of Pennsylvania, affirming a decision of the Board of General Appraisers, which sustained the action of the collector in regard to an appraisement at the port of Philadelphia. The material facts with reference to the ap-praisement referred to are set forth in the stipulation of counsel, filed with the Board of General Appraisers, as follows:
It is hereby agreed that the mercliandi.se covered by the above protest consists of washed Smyrna wool, embraced in two invoices; that these…
2Cases cited2 opinions
- Hilton v. MerrittSupreme Court of the United States · 1884
- G. Gulbenkian & Co. v. United StatesCourt of Appeals for the Second Circuit · 1907
3Cited by2 opinions
- United States Ex Rel. Fink v. TodCourt of Appeals for the Second Circuit · 1924
- Stahel & Co. v. United StatesCourt of Customs and Patent Appeals · 1923