Legal Opinion

Brown & Co. v. United States

Court of Customs and Patent Appeals

Decided November 17, 1923No. 2255PublishedCited by 6 opinions

1Opinion of the CourtBland, Judge

The importation consists of two lines of narcissus bulbs, both consisting of 30 cases each. The cases were composed of baskets of bulbs, and from the record it is difficult to determine to a certainty the exact number of baskets or the number of bulbs contained in the baskets or cases. The consular invoice is as follows:

201/230 30 c/s narcissus (Ea. 6 Bkets.) 180 Bket. 260-468.00

231/260 30 c/s narcissus (4 Ea.) T1 120 bkot. 260-3Í2.00

*27At some time after the entry it is evident that the appraiser has noted in red ink, immediately under “180 Bket.,” the following, “180 pcs. per case,” and under…

2Cases cited2 opinions

  1. National Hat Pin Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  2. Tower Manufacturing & Novelty Co. v. United StatesCourt of Customs and Patent Appeals · 1915

3Cited by6 opinions

  1. Fish v. United StatesCourt of Customs and Patent Appeals · 1924
  2. Abell Forwarding Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. United States v. Southern Paper Co.Court of Customs and Patent Appeals · 1924
  4. M. Pressner & Co. v. United StatesCourt of Customs and Patent Appeals · 1938
  5. Fish v. United StatesCourt of Customs and Patent Appeals · 1924

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