Murphy v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Alexander Murphy and others, importers, from a decision of the board of general appraisers sustaining the action of die collector of the port of New York in respect to the classification for duty of certain merchandise.
1Opinion of the Court
TOWNSEND, District Judge.
On August 30, 1894, the appellants imported and entered for duty at the port of New York certain worsted dress goods. The importers claimed they were dutiable at 50 per cent, ad valorem, under paragraph 283, Schedule K, of the tariff act of August, 1894. They were classified for duty at 12 cents per square yard arcl 50 per cent, ad valorem, under the provisions of paragraph 395, ¡¿Schedule K, of the tariff act of October 1, 1890. The board of general appraisers sustained the assessment, and the importers appealed. The single question presented by the appeal is whether…
2Cases cited7 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
- Maddock v. MagoneSupreme Court of the United States · 1894
- Seeberger v. SchlesingerSupreme Court of the United States · 1894
- Seeberger v. CahnSupreme Court of the United States · 1880
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3Cited by2 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- United States v. MurphyCourt of Appeals for the Second Circuit · 1896