United States v. Battiloro
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42730. [Oral argument Apr. 8,1919, by Mr. Hanson and Mr. Sharretts.]
1Opinion of the CourtBarber, Judge
The merchandise in this case is coral beads, graduated, on strings, in substantially necklace lengths, but concededly temporarily strung loosely for purposes of facility in transportation. The collector assessed a tax thereon at the rate of 50 per cent ad valorem under the last part of paragraph 333 of the tariff act of 1913.
*181The paragraph reads:
333. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in transportation only, 35 per centum ad valorem; curtains, and other articles not embroidered nor appliquéd and not…
2Cases cited5 opinions
- American Bead Co. v. United StatesCourt of Customs and Patent Appeals · 1916
- Loewenthal v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. MorrisonSupreme Court of the United States · 1900
- Lorsch & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
- Cohn v. United StatesCourt of Customs and Patent Appeals · 1914
3Cited by2 opinions
- United States v. Lamport Export Co.Court of Customs and Patent Appeals · 1928
- United States v. American Bead Co.Court of Customs and Patent Appeals · 1919