Hermann v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Hermann, Bternbach & Co. from a decision of the board of general appraisers in respect to the assessment of duties on certain merchandise.
1Opinion of the Court
WHEELER, District Judge.
The plaintiffs protest that commissions ha.ve been added to market value, and that duties have been assessed upon them as such. Question is made whether this court lias, by appeal, any jurisdiction of this matter. That the appraisement of the goods is final and conclusive, and cannot be re-examined here, seems to be quite plain; but that the claimed inclusion of something not properly a part of market value, and not dutiable at all, may be challenged by a protest and re-examined here on appeal, seems equally conclusive. Oberteuffer v. Robertson, 116 U. S. 499, 6 Sup.…
2Cases cited1 opinion
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
3Cited by4 opinions
- United States v. LianCourt of Appeals for the Second Circuit · 1925
- United States v. Haviland & Co.U.S. Circuit Court for the District of Southern New York · 1909
- David L. Moss Co. v. United StatesCourt of Customs and Patent Appeals · 1939
- David L. Moss Co. v. United StatesCourt of Customs and Patent Appeals · 1939