United States v. Brewster
Court of Appeals for the Fifth Circuit
Appeal from the Circuit Court of the United States for the Southern District of Texas. The court below affirmed decisions by the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of Laredo. The ease involves the following provisions of Tariff Act .'July 24, 1897, e. 11, 30 Stat. 151 (U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of Texas. The court below affirmed decisions by the Board of United States General Appraisers, which had reversed the assessment of duty by the collector of customs at the port of Laredo. The ease involves the following provisions of Tariff Act .'July 24, 1897, e. 11, 30 Stat. 151 (U. S. Comp. St. 1901, p. 1626): “Bar. 181. Load-bearing ore of all kinds, one and one-half cents per pound on the lead contained therein. * * * “Bar. 183. Metallic mineral substances in a crude state, and metals unwrought, not specially…
1Per curiam
Under the facts in this case it is not necessary to decide whether the provision for lead-bearing ores in paragraph 181, Tariff Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 166 (U. S. Comp. St.' 1901, p. 1644), is exclusive. On the merits the Board of General Appraisers and the Circuit Court ruled correctly.
The judgment of the Circuit Court is affirmed.
2Cited by4 opinions
- Philipp Bros. Ore v. United StatesUnited States Customs Court · 1960
- C. J. Tower & Sons v. United StatesUnited States Customs Court · 1956
- National Zinc Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- Tower v. United StatesUnited States Customs Court · 1955