United States v. Hensel
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. 6,260 (T. D. 26,992), which reversed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HAZED, District Judge.
The merchandise consists of sheets of paper of different sizes, the centers of some of which are plain, with perforated and embossed border in resemblance of a lace pattern, sheets of perforated paper with the name and address of a merchant printed thereon, perforated paper for decorating raisin boxes, and confetti stamped from large sheets of paper. Duty was assessed thereon by the collector at 35 per centum ad valorem, under paragraph 407 of the act of 1897 (Act July 24,1897, c. 11, § 1, Schedule M, par. 403, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673]), as…
2Cases cited2 opinions
- Arthur v. MollerSupreme Court of the United States · 1878
- Kraut v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
3Cited by4 opinions
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Hamilton v. United StatesCourt of Appeals for the Second Circuit · 1909
- United States v. DeutschCourt of Appeals for the Second Circuit · 1910
- Freund Mayer & Co. v. United StatesCourt of Customs and Patent Appeals · 1952