Legal Opinion

Edgar Allen Steel Co. v. United States

Court of Customs and Patent Appeals

Decided April 9, 1928No. 2969PublishedCited by 15 opinions

1Opinion of the CourtSmith, Judge

Steel bars containing over six-tenths of 1 per centum tungsten were assessed with the appropriate rate of duty prescribed by paragraph 304 of the Tariff Act of 1922 and also with an additional duty of 72 cents per pound under paragraph 305 of said act, which reads, in part, as follows:

305. In addition to the rates of duty provided for in this schedule on steel in all forms and shapes, by whatever process made, and by whatever name designated, whether cast, hot or cold rolled, forged, stamped, or drawn, containing more than six-tenths of 1 per centum of nickel, * * * tungsten, molybdenum, or…

2Cases cited8 opinions

  1. Lake County v. RollinsSupreme Court of the United States · 1889
  2. United States v. GoldenbergSupreme Court of the United States · 1897
  3. Lewis v. United StatesSupreme Court of the United States · 1876
  4. Schooner Paulina's Cargo v. United StatesSupreme Court of the United States · 1812
  5. Thornley v. United StatesSupreme Court of the United States · 1885

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3Cited by15 opinions

  1. Armbee Corp. v. United StatesUnited States Customs Court · 1968
  2. International Expediters, Inc. v. United StatesUnited States Customs Court · 1957
  3. W. N. Proctor Co. v. United StatesUnited States Customs Court · 1955
  4. Pacific Fast Mail, Inc. v. United StatesUnited States Customs Court · 1969
  5. C. M. Gourdon, Inc. v. United StatesUnited States Customs Court · 1954

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