United States v. E. L. Goodsell Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The cause comes here upon appeal from the decision of the circuit court, Southern district of New York (84 Fed. 155), affirming decision of the board of general appraisers which reversed decision of the collector of the port of New York touching classification for duty of certain boxes containing oranges and lemons.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The cause comes here upon appeal from the decision of the circuit court, Southern district of New York (84 Fed. 155), affirming decision of the board of general appraisers which reversed decision of the collector of the port of New York touching classification for duty of certain boxes containing oranges and lemons. The question presented arises under paragraph 21 C> of the tariff act of 1894, which provides a duty on oranges, and lemons, and in addition thereto a duty of 30 per cent, upon the boxes or…
1Per curiam
The appellant contends that the record discloses no proof that the articles were of American growth, and none that they had been exported as shooks. The board of appraisers report that such,growth and exportation were “uncontroverted facts,” and it is quite apparent that the point now contended for was not raised before the bofird. In view of that circumstance, and of the letter from the treasury department to the collector, directing an appeal of this cause solely to secure a ruling as to the effect of the circular of July 15, 1895, it may be assumed that whatever defect there may have been…
2Cited by4 opinions
- United States v. Browne Vintners Co.Court of Customs and Patent Appeals · 1946
- Lauricella v. United StatesCourt of Customs and Patent Appeals · 1913
- Maderia Embroidery Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- United States v. Washington State Liquor Control BoardCourt of Customs and Patent Appeals · 1946