Klipstein v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7432 (T. D. 33192).
1Opinion of the CourtMartin, Judge
The merchandise now before the court was assessed with duty at 30 per cent ad valorem as a coal-tar dye or color, under paragraph 15 of the tariff act of 1909.
The importers protested, claiming assessment of the merchandise at three-fourths of 1 cent per pound, as an indigo extract or paste, under paragraph 25 of the act.
The' present record covers three distinct trials of this issue by the board, and contains the testimony taken at each of the three trials. *511The decision at the first trial was reported as Abstract 26344 (T. D. 31832) and was favorable to the importers. That case was appealed to…
2Cases cited4 opinions
- Pickhardt v. MerrittSupreme Court of the United States · 1889
- Newman v. ArthurSupreme Court of the United States · 1883
- Wm. J. Matheson & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
- Cassett v. United StatesCourt of Customs and Patent Appeals · 1912
3Cited by16 opinions
- United States v. DowningCourt of Customs and Patent Appeals · 1929
- Smillie v. United StatesCourt of Customs and Patent Appeals · 1924
- A. N. Deringer, Inc. v. United StatesUnited States Customs Court · 1957
- Larzelere & Co. v. United StatesCourt of Customs and Patent Appeals · 1917
- Christensen Diamond Products Co. v. United StatesUnited States Customs Court · 1965
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