Wanamaker v. Cooper
U.S. Circuit Court for the District of Eastern Pennsylvania
This was an application by Joim Wanamaker and others, importers of certain merchandise, for a review of the decision of the board of general appraisers affirming the decision of the collector of the port of Philadelphia as to the rate of duty upon the said merchandise. Among the imports in question were certain “men’s leather gloves, prick-seam and embroidered.”
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This was an application by Joim Wanamaker and others, importers of certain merchandise, for a review of the decision of the board of general appraisers affirming the decision of the collector of the port of Philadelphia as to the rate of duty upon the said merchandise. Among the imports in question were certain “men’s leather gloves, prick-seam and embroidered.” These were assessed by the appraiser at a cumulative duty of $3.50 and $2 per dozen and 50 per cent, ad valorem, under the tariff act of October 1, 1890. The importer claimed by his protest that they were dutiable only at $1 per dozen…
1Opinion of the Court
DALLAS, Circuit Judge.
This is an appeal from a decision of the board of general appraisers by which questions are presented as to the rates of duty applicable to five articles.
1. Their decision as to “men’s leather gloves, prick-seam and embroidered,” conflicts with judicial authority, and therefore cannot be sustained.
2. As to the wool knit hats, the appellants offered no evidence, and the decision as to these articles will stand.
3. As to the use and trade-name of the article described in the opinion of the board of appraisers as “metal ornament for Christmas trees,” there is, under the…
2Cited by7 opinions
- Better Houseware Co. v. United StatesUnited States Customs Court · 1958
- United States v. DieckerhoffCourt of Appeals for the Second Circuit · 1908
- Dieckerhoff, Raffloer & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- United States v. SchwartzU.S. Circuit Court for the District of Southern New York · 1896
- United States v. Strauss Bros.Court of Customs and Patent Appeals · 1916
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