Legal Opinion · Dissent

American Express Co. v. United States

Court of Customs and Patent Appeals

Decided April 13, 1920No. 1947Published

Appeal from Board of United States General Appraisers, T. D. 37791 (G. A. 8198). [Oral argument Mar. 27 and Oct. 21,1919, by Mr. Lane and Mr. Baldwin.]

1Dissent

DISSENTING OPINION BY

DE VRIES, JUDGE.1

The opinion of the majority of the court herein is to my mind so far-reaching in effect and so subversive of former well-settled rules *291of import customs construction that this dissent therefrom is recorded. The importation is aptly described therein as follows:

The merchandise here is sheets or plates of metal (by one 'witness referred to as “slabs” or “ingots”), 6 inchés long, 3 inches wide, and about one-eighth of an inch in thickness, the content being 90 per cent platinum and 10 per cent iridium, artificially combined. [Italics mine.]

The provisions of…

2Cases cited37 opinions

  1. Cohens v. VirginiaSupreme Court of the United States · 1821
  2. The ConquerorSupreme Court of the United States · 1897
  3. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  4. Pollard v. BaileySupreme Court of the United States · 1874
  5. American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891

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