Legal Opinion

United States v. Oberle

Court of Customs and Patent Appeals

Decided April 24, 1911No. 232; No. 233PublishedCited by 11 opinions

Appeals from decisions of the Board of United States General Appraisers, Abstract 23Ó92 (T. D. 30547).

1Opinion of the CourtDe Vries, Judge

In the decision of these protests the general appraiser of his own motion consolidated the testimony taken in two other cases involving similar merchandise and issues.

The merchandise was very small mirrors. The question was' whether they were dutiable as toys or as mirrors, under the respective applicable paragraphs of the tariff act of 1897.

The Government ultimately contends that if the records were consolidated upon the motion of the general appraiser himself, the Gov*528ernment was without notice of that action. The record does not disclose that the Government had express notice, nor does the…

2Cited by11 opinions

  1. Wanamaker v. United StatesCourt of Customs and Patent Appeals · 1925
  2. United States v. SheldonCourt of Customs and Patent Appeals · 1925
  3. United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1914
  4. United States v. Lun ChongCourt of Customs and Patent Appeals · 1912
  5. United States v. Burley & Tyrrell Co.Court of Customs and Patent Appeals · 1914

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