Colby v. United States
Court of Customs and Patent Appeals
•Appeal from Board of United States General Appraisers, Abstract 28074 (T. D. 32396).
1Opinion of the CourtMartiN, Judge
The articles involved in this case are certain large cylindrical iron drums, to the number of about 300, which were imported into this country filled with nut oil and cottonseed oil, of which they are the usual containers.
The collector classified the drums under the provisions of paragraph .151, act of 1909, for “ cylindrical or tubular tanks or vessels for holding gas, liquids, or other material, whether full or empty,” and accordingly assessed the same for. duty at the rate of 30 per cent ad valorem.
The importers duly filed their protest against this assessment, claiming, among other…
2Cases cited4 opinions
- United States v. MarxCourt of Customs and Patent Appeals · 1911
- United States v. Braun Chemical Co.Court of Customs and Patent Appeals · 1911
- Schmidt v. BadgerSupreme Court of the United States · 1883
- Merritt v. StephaniSupreme Court of the United States · 1883
3Cited by9 opinions
- Squibb v. United StatesUnited States Customs Court · 1952
- John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1956
- Impact Container Corp. v. United StatesUnited States Customs Court · 1965
- Atlas Marine Supply Co. v. United StatesCourt of Customs and Patent Appeals · 1941
- Balfour, Guthrie & Co. v. United StatesCourt of Customs and Patent Appeals · 1939
4 more not listed; retrieve them via the Exa API.