Erhardt v. Ballin
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for the Southern District of New York. The writ of error in this case was sued out in behalf of Joel B. Erhardt, formerly collector of customs at the port of New York, against Julins Ballin and others, comprising the firm of Ballin, Joseph & Oo. The court below directed a verdict for the importers in the following terms: “PLATT, District Judge.
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In Error to the Circuit Court of the United States for the Southern District of New York. The writ of error in this case was sued out in behalf of Joel B. Erhardt, formerly collector of customs at the port of New York, against Julins Ballin and others, comprising the firm of Ballin, Joseph & Oo. The court below directed a verdict for the importers in the following terms: “PLATT, District Judge. I must confess it is one of the most difficult things to do to separate my personal knowledge from my judicial knowledge on this particular point; but I cannot rid myself of the feeling that the…
1Opinion of the Court
LACOMBE, Circuit Judge.
There is no question as to classification of the imported articles, but only as to their valuation; and the single point raised is whether the merchant appraiser who, together with a general appraiser, reappraised the goods, possessed the statutory qualifications. The importation occurred prior to the passage of the customs administrative act in 1890, which created the Board of General Appraisers, and the reappraisement was had under section 2930, U. S. Rev. St. That section provides that the “collector shall select one discreet and experienced merchant to be associated…
2Cases cited3 opinions
- Oelbermann v. MerrittSupreme Court of the United States · 1887
- Magone v. OrigetCourt of Appeals for the Second Circuit · 1895
- National Acc. Soc. v. SpiroCourt of Appeals for the Second Circuit · 1899
3Cited by6 opinions
- Zenith Radio Corp. v. Matsushita Electric Industrial Co.District Court, E.D. Pennsylvania · 1980
- United States ex rel. Saclarides v. ShaughnessyCourt of Appeals for the Second Circuit · 1950
- Daly v. FiskSupreme Court of Connecticut · 1926
- Shanks, Auditor v. Northcutt, Ex-SheriffCourt of Appeals of Kentucky (pre-1976) · 1928
- Trustees for Ohio & Big Sandy Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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