United States v. Nichols
Supreme Court of the United States
CERTIFICATE FROM THE OIROUIT COURT OF APPEALS FOR THE SECOND • CIROÜIT. This case came before the Court of Appeals upon appeal from a decision of the Circuit Court for the Southern District of New York, reversing a decision of the board of general appraisers, which affirmed the action of the collector of the port of New York regarding the assessment of duty upon certain imported merchandise.
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CERTIFICATE FROM THE OIROUIT COURT OF APPEALS FOR THE SECOND • CIROÜIT. This case came before the Court of Appeals upon appeal from a decision of the Circuit Court for the Southern District of New York, reversing a decision of the board of general appraisers, which affirmed the action of the collector of the port of New York regarding the assessment of duty upon certain imported merchandise. The Circuit Court of Appeals, being in doubt-with regard to a certain question of law arising therein, desired the instruction of the Supreme Court for its proper decision. The importation was made under…
1Opinion of the Court
Mr. JustiCe Brown,
after stating the case, delivered the opinión of the court.
This case involves the dutiable classification of certain glass bottles either under the customs administrative act of 1890, or the tariff act of 1894. The statement of facts shows that the bottles in question held not more than one pint, and were imported filled with merchandise, which rvas liable to ad valorem duties, and that they were assessed for duty at the respective ad valorem rates applicable to their contents as a part of their value. The protest (referred to by counsel, though no part of the record)…
2Cited by18 opinions
- Miller v. LorentzWest Virginia Supreme Court · 1894
- United States v. GarramoneCourt of Customs and Patent Appeals · 1911
- Austin v. United StatesCourt of Customs and Patent Appeals · 1911
- James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906
- United States v. PeabodyCourt of Customs and Patent Appeals · 1912
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