Carter, Webster & Co. v. United States
Court of Appeals for the Fourth Circuit
Appeal from the Circuit Court of the United States for the District of Maryland. For decision below, see 137 Fed. 978, affirming a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Baltimore.
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Appeal from the Circuit Court of the United States for the District of Maryland. For decision below, see 137 Fed. 978, affirming a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Baltimore. Note G. A. 4,721 (T. D. 22,357). This was an appeal by the importers from a decision of the Circuit Court of the United States for the District of Maryland sustáining the decision of the Board of United States General Appraisers as to the proper duties collectible upon certain merchandise imported by them per…
1Opinion of the CourtKeller, District Judge
(after making the foregoing statement). This case depends upon the proper construction and application of the proviso contained in paragraph 339 of the tariff act of July 24, 1897, and it was admitted in argument that, if that proviso was applicable to other schedules in the act than those contained in paragraph 339 itself, the appellants could not win this case; but it was strenuously contended that the operation of this proviso was limited entirely to the things mentioned in that paragraph. We will hereinafter discuss the purpose and effect of this proviso.
The appellants contend with force…
2Cases cited4 opinions
- Georgia Railroad & Banking Co. v. SmithSupreme Court of the United States · 1888
- Boston Safe-Deposit & Trust Co. v. HudsonCourt of Appeals for the Fourth Circuit · 1895
- Thomas v. WanamakerCourt of Appeals for the Third Circuit · 1904
- In re ScheferCourt of Appeals for the Second Circuit · 1893
3Cited by12 opinions
- State ex rel. Tadlock v. MooneyhamMissouri Court of Appeals · 1923
- Norris v. United Cerebral PalsyCourt of Special Appeals of Maryland · 1991
- Ex Parte AndrewsMissouri Court of Appeals · 1929
- In re LeeDistrict Court, E.D. Michigan · 1916
- Lichtenstein Millinery Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
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