Kreshower v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York on goods imported by L. J. Kreshower; the Board of General Appraisers following a former decision reported as G. A. 5,800 (T. D. 25,630).
1Opinion of the Court
HAZEL, District Judge.
The articles in question, consisting of cycas palm leaves and of wreaths made of such leaves, were assessed for duty at 50 per cent, ad valorem under paragraph 425 of the present tariff act (Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1675]), which includes artificial or ornamental leaves, flowers, and stems of whatever material composed, not specially provided for. The protest states that the leaves and wreaths are dutiable at 30 per cent, ad valorem under paragraph 449, which includes manufactures of palm leaf or of which the same…
2Cases cited2 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Dejonge v. MagoneSupreme Court of the United States · 1895
3Cited by1 opinion
- Bayersdorfer & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909