United States v. Brewer
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of tbe United ¡átales for the Southern District of New York. This cause comes here upon appeal from a decision and judgment of the circuit court, Southern district of New York, which affirmed the decision of ¡he board of United ¡átales general appraisers, which had reversed the decision of the collector in regard to the classification for duty of certain empty bags.
1Opinion of the Court
LACOMBE, Circuit Judge.
The importers do not object to the rate of duty if the bags are dutiable, but contend that they are entitled to free entry, under paragraph 483 of the tariff act of October 1,1800. That paragraph provides that, among the articles exempt from duty, there shall be included "bags * * * of American manufacture *342* * * exported filled with American products or exported empty and returned filled with foreign products; * * * but proof of the identity of such articles shall be made under general regulations' to be prescribed by the secretary of the treasury.” Construing this…
2Cases cited1 opinion
- United States v. DominiciCourt of Appeals for the Second Circuit · 1897
3Cited by1 opinion
- United States v. BrewerCourt of Appeals for the Second Circuit · 1899