John Donat & Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers, John Donat & Co., from a decision of the Board of General Appraisers affirming the assessment of duty by the collector of customs at the port of New York on imported merchandise.
1Opinion of the CourtTownsend, District Judge
(orally). The articles in question were sheaves of wheat, which were assessed for duty at 25 per cent, ad valorem, under the provisions of paragraph 251, Schedule G, § 1; c. 11, Act July 24, 1897, 30 Stat. 170 [U. S. Comp. St 1901, p. 1650], as “natural flowers of all kinds, preserved or fresh, suitable for decorative purposes.” . Such merchandise has been admitted free under paragraph 566, Free List, § 2, of said act, 30 Stat. 198 [U. S. Comp. St. 1901, p. 1684] as “grasses and fibers; * * * and all other textile grasses or fibrous vegetable substances, not dressed or manufactured in any…
2Cases cited1 opinion
- United States v. China & Japan Trading Co.Court of Appeals for the Second Circuit · 1896
3Cited by2 opinions
- William F. Allen & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1904
- Mendelson v. United StatesU.S. Circuit Court for the District of Southern New York · 1906