United States v. Thomas Leeming & Co.
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. These are cross-appeals from a" decision reported as G. A. 6,315 (T. D. 27,216), in which the Board of General Appraisers affirmed in part and reversed in part the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HOUGH, District Judge.
Certain chocolate having been appraised by a single General Appraiser on appeal from the collector, his appraisement sheet contained as a part of his report of proceedings the following words:
“These values as reappraised represent the foreign market value of the goods * * * excluding the value or weight of all the plain wooden coverings.” ■
Thereupon an appeal was taken to the Board of General Appraisers, and three members of that board, having examined into the matter, made return dated April 12, 1905, stating:
“We have examined the * * * merchandise * * * and do hereby…
2Cases cited1 opinion
- United States v. MorewoodU.S. Circuit Court for the District of Southern New York · 1899
3Cited by3 opinions
- Proctor Co. v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. CalhounDistrict Court, S.D. New York · 1911
- Berkery, Inc. v. United StatesUnited States Customs Court · 1961