Boker v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,929 (T. D. 26,063), affirming the assessment of duty by the collector of cústoms at the port of New York.
1Opinion of the Court
HOUGH, District Judge.
The subjects of controversy are coils of thin steel varying in length from 50 to. 200 feet, and in width from less than an indi to about 6 inches. The collector assessed duty under paragraph 124 of the tariff act of 1894 (Act Aug. 27, 1894, c. 349, 28 Stat. 517), and paragraph 137 of the act of 1897 (Act July 24, 1897, c. 11, § 1, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1639]), declaring the importations to be “sheet steel in strips,” while the importers contend that duties should have been laid under paragraph 122 of _ 1894 and paragraph 135 of 1897, upon “steel in all…
2Cases cited1 opinion
- Boker v. United StatesCourt of Appeals for the Second Circuit · 1903