United States v. Mills & Gibb
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8119 (T. D. 37645). [Oral argument Apr. 19,1918, by Mr. Baldwin and Mr. Lane.}
1Opinion of the Court
Barber, Judge,
delivered tbe opinion of tbe court:
Tbe merchandise here is Jacquard figured nets or nettings, wholly or in chief value of cotton, imported in the piece and assessed for duty at the rate of 60 per cent ad valorem under the provisions of paragraph 358 of the tariff act of 1913 for “nets, nettings, * * * all of the foregoing of whatever yarns, threads, or filaments composed.'1
The importers in their protest and argument here rely upon the ■ claim that it is dutiable as Jacquard figured upholstery goods “composed wholly or in chief value of cotton” at the rate of 35 per cent ad…
2Cases cited11 opinions
- Robertson v. DowningSupreme Court of the United States · 1888
- Merritt v. CameronSupreme Court of the United States · 1890
- Houseman v. Cargo of the Schooner North CarolinaSupreme Court of the United States · 1841
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
- Carter v. United StatesCourt of Customs and Patent Appeals · 1915
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Bassichis Co.Court of Customs and Patent Appeals · 1928
- Cathay Crafts Corp. v. United StatesUnited States Customs Court · 1941
- Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
- United States v. John A. Conkey Co.United States Customs Court · 1941
- D. & B. Import Corp. v. United StatesCourt of Customs and Patent Appeals · 1941
3 more not listed; retrieve them via the Exa API.