In re Southern Pac. Co.
U.S. Circuit Court for the District of Northern California
Applications by the Southern Pacific Company for a review, under section 15 of the customs administrative act (Act June 10, 1890; 26 Stat. 131), of the decision of the board of United States general appraisers relative to the classification for duty of two importations of creosote merchandise. Both petitions were heard together.
1Opinion of the Court
MOBKOW, Circuit Judge.
These are two applications by the Southern Pacific Company for a review by this court, under section 15 of the customs administrative act (Act June 10, 1890; 26 Stat. 131), of the decision of the board of United States general appraisers relative to the classification for duty of two importations of creosote merchandise. Both petitions were argued together, and precisely the same testimony and the same questions apply to each. The merchandise in question was imported in casks, and is described in the invoices as “liquid creosote.” It was imported from London, Great…
2Cases cited6 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
- Matheson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1896
- United States v. CollierU.S. Circuit Court for the District of Southern New York · 1855
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3Cited by2 opinions
- McEnany v. United StatesCourt of Customs and Patent Appeals · 1918
- Wise v. Southern Pac. Co.Court of Appeals for the Ninth Circuit · 1898