United States v. Dominici
Court of Appeals for the Second Circuit
This is an appeal from a decision of the circuit court (72 Fed. 46), . Southern district of New York, reversing a decision of the board of general appraisers, which had affirmed a decision of the collector of the port of New York, assessing duty on certain boxes containing oranges and lemons, and imported into this country while the tariff act of 1890 was in force, the assessment being made under paragraph 301 of that act, which imposes “a duly of 30 per cent, ad valorem…
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This is an appeal from a decision of the circuit court (72 Fed. 46), . Southern district of New York, reversing a decision of the board of general appraisers, which had affirmed a decision of the collector of the port of New York, assessing duty on certain boxes containing oranges and lemons, and imported into this country while the tariff act of 1890 was in force, the assessment being made under paragraph 301 of that act, which imposes “a duly of 30 per cent, ad valorem upon the boxes or barrels containing said oranges, lemons or limes.” There is no question that, if the boxes are made of…
1Opinion of the Court
LACOMBE, Circuit Judge.
Paragraph 493 of the act of October 1, 1890, which is included in the free list, and upon which the importers rely, reads as follows:
•‘Articles, the growth, product and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; casks, barréis, carboys', bags and other vessels of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks when returned as barrels or…
2Cases cited2 opinions
- Gauthier v. BellU.S. Circuit Court for the District of Eastern Michigan · 1877
- Dutilh v. MaxwellU.S. Circuit Court for the District of Southern New York · 1853
3Cited by8 opinions
- United States v. Browne Vintners Co.Court of Customs and Patent Appeals · 1946
- Penick & Ford Ltd. v. United StatesCourt of Customs and Patent Appeals · 1925
- Lauricella v. United StatesCourt of Customs and Patent Appeals · 1913
- United States v. ConkeyCourt of Customs and Patent Appeals · 1916
- United States v. Ricard-Brewster Oil Co.Court of Customs and Patent Appeals · 1942
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