Legal Opinion

United States v. Schwartz

Court of Customs and Patent Appeals

Decided March 12, 1912No. 601Published

Appeal from Board of United States General Appraisers, G. A. 7187 (T. D. 31401.)

1Dissent 1

DISSENTING- OPINION.

2Dissent · BarberBarber, Judge

I am unable to agree with the conclusion reached by my associates in this case, and, in view of what I consider the legal importance of the question determined, feel.constrained to express my dissent therefrom and to give my reasons therefor.

As appears from the court’s opinion, the sole issue is whether or not the importers had the right of appeal to the Board of General Appraisers from the collector’s assessment, notwithstanding the fact *34that the applicable rate of duty claimed in their protest was higher than that assessed by the collector. It is conceded that the rate…

3Cases cited26 opinions

  1. Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
  2. Fong Yue Ting v. United StatesSupreme Court of the United States · 1893
  3. Belknap v. SchildSupreme Court of the United States · 1896
  4. WHITING v. the Bank of the United StatesSupreme Court of the United States · 1839
  5. Stanley v. SchwalbySupreme Court of the United States · 1896

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