Minneapolis Cold Storage Co. v. United States
Court of Customs and Patent Appeals
■Appeal from Board of United States General Appraisers, Abstract 43083. [Oral argument Oct. 7, 1919, by Mr. Hanson.]
1Opinion of the CourtBarber, Judge
The only question in this.case is whether certain cotton and burlap sacks are dutiable. They were imported into this country from Canada in refrigerated cars.. These cars also contained dressed beef in quarters which was entered and passed free.
The appellant, the Minneapolis Cold Storage Co., made three entries for consumption of this dressed beef. These entries were made September 25, October 2, and October 4, 1917. In all the formal entry papers reference was made to the appropriate number of cars of fresh beef, but no mention was made of any sacks.
The duplicate consular invoice…
2Cases cited5 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- United States v. SchoverlingSupreme Court of the United States · 1892
- United States v. Cronkhite Co.Court of Customs and Patent Appeals · 1919
- Cooke v. WoodrowSupreme Court of the United States · 1809
- United States v. CorderoCourt of Customs and Patent Appeals · 1910
3Cited by7 opinions
- Charles T. Smith, Inc. v. United StatesUnited States Customs Court · 1943
- Henry Clay & Bock & Co. v. United StatesUnited States Customs Court · 1951
- East Asiatic Co. v. United StatesCourt of Customs and Patent Appeals · 1940
- Levine Bros. Glass, Inc. v. United StatesUnited States Customs Court · 1945
- Marques Del Merito, Inc. v. United StatesUnited States Customs Court · 1948
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