United States v. Loeb
Court of Appeals for the Second Circuit
Appeal from tlie Circuit Court of the United States for the Southern District of New York. In 3898, Loeb & Schoenfeld made three separate importations into the port of Now York of Swiss laces, embroideries, and handkerchiefs. No question arose in regard to the classification of the articles or the rate of duty, but a serious question arose in regard to their dutiable value.
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Appeal from tlie Circuit Court of the United States for the Southern District of New York. In 3898, Loeb & Schoenfeld made three separate importations into the port of Now York of Swiss laces, embroideries, and handkerchiefs. No question arose in regard to the classification of the articles or the rate of duty, but a serious question arose in regard to their dutiable value. They were appraised by the local appraiser, and he advanced considerably the invoice and entered value. From this appraisal the importers appealed to one general appraiser, in conformity with section 13 of the customs…
1Per curiam
It is urged by the appellant that the court below erred in adopting the conclusions of the hoard of general appraisers that the reappraisement of the dutiable value of the im*694ported merchandise made by the board of three general appraisers, upon the appeal by the collector from the reappraisement of the single general appraiser, was void for want of jurisdiction. The board of general appraisers was of the opinion that the board of three general appraisers did not acquire jurisdiction, owing to the absence of a formal statement by the collector that he deemed the reappraisement of the single…
2Cases cited3 opinions
- United States v. PassavantSupreme Court of the United States · 1898
- Greely's Administrator v. BurgessSupreme Court of the United States · 1856
- Oelbermann v. MerrittSupreme Court of the United States · 1887
3Cited by8 opinions
- United States v. RobinsonCourt of Customs and Patent Appeals · 1924
- The Lace House v. United StatesCourt of Appeals for the Fifth Circuit · 1905
- Thomas Prosser & Son v. United StatesCourt of Appeals for the Second Circuit · 1907
- United States v. BeerCourt of Appeals for the Second Circuit · 1906
- United States v. ParkCourt of Customs and Patent Appeals · 1913
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