United States v. Scruggs, Vandervoort & Barney Dry Goods Co.
Court of Appeals for the Eighth Circuit
Appeal from the Circuit Court of the United States for the Eastern District of Missouri. For decision below, see 147 Fed. 888, in which the Circuit Court affirmed a decision of the Board of United States General Appraisers, which had reversed the assessment of duty by the surveyor of customs at the port of St. Louis.
1Opinion of the Court
ADAMS, Circuit Judge.
This case involves the correct classification for duty under Tariff Act July 24, 1897, c. 11, § 1, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626], of certain imported merchandise consisting of woven fabrics in the piece; the same being women’s and childern’s dress goods composed of silk and wool. The question is whether the merchandise comes within the purview of paragraph 369 of “Schedule K, Wool and Manufactures of Wool,” or paragraph 387 of “Schedule L, Silks and Silk Goods.” The collector of customs at St. Louis classified it under the wool schedule. The Board of…
2Cases cited6 opinions
- United States v. BabbitSupreme Court of the United States · 1862
- Brun v. MannCourt of Appeals for the Eighth Circuit · 1906
- Hartranft v. MeyerSupreme Court of the United States · 1890
- United States v. WalshCourt of Appeals for the First Circuit · 1907
- United States v. SlazengerU.S. Circuit Court for the District of Southern New York · 1900
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3Cited by4 opinions
- Fouracre v. WhiteSuperior Court of Delaware · 1917
- Stiers v. MundyIndiana Supreme Court · 1910
- United States v. BernaysCourt of Appeals for the Eighth Circuit · 1908
- Ballot v. United StatesCourt of Appeals for the First Circuit · 1909