United States v. Davies, Turner & Co.
Court of Appeals for the First Circuit
Appeal from the Circuit Court of the United States for the District of Massachusetts. For decision below, see 172 Fed. 298. The Circuit Court reversed a decision by the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of Boston.
1Opinion of the Court
PUTNAM, Circuit Judge.
This appeal relates to the classification of handmade paper. The importers claim that it should have been classified under paragraph 386 of the customs act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule M, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1671]), “Printing paper, unsized, sized or glued, suitable for books and newspapers,” beginning with such paper “valued at not above two cents per pound,” carrying a duty of 0.3 cent per pound, and closing it with such paper valued “above five cents per pound,” carrying a duty of 15 per cent, ad valorem. The United States claim…
2Cases cited7 opinions
- United States v. PerrySupreme Court of the United States · 1892
- Post v. United StatesCourt of Appeals for the Fifth Circuit · 1905
- Robertson v. GlendenningSupreme Court of the United States · 1889
- American Bridge Co. of New York v. Camden Interstate Ry. Co.Court of Appeals for the Fourth Circuit · 1904
- Miller v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
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3Cited by2 opinions
- Morilla Co. v. United StatesUnited States Customs Court · 1951
- United States v. American Trading Co.Court of Customs and Patent Appeals · 1930