United States v. Amerman & Patterson
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43005. [Oral argument Oct. 8, 1919, by Mr. Hanson and Mr. Welch.]
1Opinion of the CourtMartin, Judge
The merchandise in this case is chalk in the form of a fine powder, imported under the tariff act of 1913. It was assessed with duty at the rate of 25 per cent ad valorem under the provision for “chalk, precipitated, suitable for medicinal .or toilet purposes,” contained in paragraph 15 of the act.
The importers protested, claiming assessment at the rate'of one-tenth of a cent per pound, under the provision for “chalk, ground or bolted,” contained in paragraph 60 of the same act.
The protest was sustained by the Board of General Appraisers and the Government appeals from this decision. The…
2Cases cited3 opinions
- Kahlen v. United StatesCourt of Customs and Patent Appeals · 1911
- Swedish Iron & Steel Corp. v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. P. E. Anderson & Co.Court of Appeals for the Second Circuit · 1909
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- Bluefries New York, Inc. v. United StatesUnited States Customs Court · 1958
- United States v. F. W. Myers & Co.Court of Customs and Patent Appeals · 1973
- Keer, Maurer Co. v. United StatesCourt of Customs and Patent Appeals · 1959
- Keer v. United StatesUnited States Customs Court · 1958