Legal Opinion

Ross & Co. v. United States

Court of Customs and Patent Appeals

Decided November 25, 1919No. 1985Published

Appeal from Board of United States General Appraisers, Abstract 43064. [ Oral argument Oct. 17, 1919, by Mr. Brown and Mr. Lawrence.]

1Opinion of the CourtDe Vries, Judge

An importation of quince seeds at the port of New York was classified and rated for duty as “seeds not specially provided for" *236within paragraph 212 of the tariff act of 1913. Protestants, who are-the appellants here, claim the seeds entitled to free entry as seeds, aromatic, not garden seeds, under paragraph 477 of that act. The exact phraseology, the foundation of appellants’ claim, is “drugs, such as barks, beans, berries, * * * seeds (aromatic, not garden-seeds), seeds of morbid growth, * * The collector’s return to the board, dated September 27, 1918, recites that his assessment of duty…

2Cases cited12 opinions

  1. Brown v. PiperSupreme Court of the United States · 1875
  2. Jones v. United StatesSupreme Court of the United States · 1890
  3. Nix v. HeddenSupreme Court of the United States · 1893
  4. Worthington v. RobbinsSupreme Court of the United States · 1891
  5. Magone v. HellerSupreme Court of the United States · 1893

7 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API