Legal Opinion

United States v. McCoy Co.

Court of Customs and Patent Appeals

Decided October 24, 1913No. 1145; No. 1146; No. 1147; No. 1148PublishedCited by 3 opinions

Appeal- from Board of United States General Appraisers, Abstract 31676 (T. D-. 33280); Abstract 31816 (T. D. 33304).

1Opinion of the CourtMontgomery, Presiding Judge

Cross appeals are presented in the two above-entitled cases. The same issues are involved, and the cases were submitted as one case.

The merchandise consists of woven-wire cloth made of brass or bronze wire, used in paper machines, 9 to 14 feet in width, in length varying up to 50 feet. Duty was assessed thereon at the rate of 45 per cent ad valorem under the general unprovided-for manufactured metal articles provision, paragraph 199, tariff act of August 5, 1909, and in addition thereto 1 cent per pound under paragraph 135 of said act. Paragraph 135 provides:

135. Round iron or steel wire, not…

2Cases cited3 opinions

  1. United States v. KirbySupreme Court of the United States · 1869
  2. United States v. WhiteCourt of Customs and Patent Appeals · 1911
  3. Schloss Co. v. United StatesCourt of Customs and Patent Appeals · 1912

3Cited by3 opinions

  1. United States v. BushCourt of Customs and Patent Appeals · 1913
  2. God Seal Importers, Inc. v. United StatesUnited States Customs Court · 1958
  3. Henry Pollak (Inc.) v. United StatesCourt of Customs and Patent Appeals · 1930

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