Neresheimer v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of General Appraisers. The decision under review (G. A. 5,146, T. D. 23,748) affirmed the assessment of duty by the collector of customs at tlie port of New York on merchandise imported by Neresheimer & Co.
1Opinion of the Court
HAZED, District Judge.
Tlie merchandise consists of two importations of drilled pearls — the first entered on March 28,1901, comprising 39 pearls; another, of 45 pearls, on November 30, 1901 — aggregating in value, according to invoices, to $133,804. Each importation was classified and assessed by the collector of customs for 'duty at the rate of 20 per cent, ad valorem, pursuant to section 6, Tariff Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], which provides for that rate upon “articles manufactured, in 'whole or in part, not provided for” in said act. The importers…
2Cases cited11 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- United States v. PhelpsU.S. Circuit Court for the District of Southern New York · 1879
- Gandolfi v. United StatesCourt of Appeals for the Second Circuit · 1896
- United States v. De RiveraU.S. Circuit Court for the District of Southern New York · 1896
- Abner Doble Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1902
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3Cited by3 opinions
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- Louisville Pillow Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1906
- United States v. CalhounDistrict Court, S.D. New York · 1911