Legal Opinion

Marshall Field & Co. v. United States

Court of Customs and Patent Appeals

Decided March 25, 1914No. 1257PublishedCited by 8 opinions

Appeal from Board of United States General Appraisers, Abstract 33287 (T. D. 33677).

1Opinion of the CourtBarber, Judge

In this case it is required to determine whether certain importations are dutiable at 50 per cent ad valorem as manufactures of marble under paragraph 112 of the tariff act of 1909, as assessed, or at 15 per cent ad valorem under paragraph 470 of the same act as sculptures, as claimed by the importers.

The merchandise was not exhibited to the board, but certain photographs were introduced in evidence before it.

In the returns to this court the board states that the "photographs referred to in the appraiser’s report and collector’s Exhibit 1, referred to in the testimony, will be forwarded to…

2Cases cited3 opinions

  1. The ConquerorSupreme Court of the United States · 1897
  2. Lazarus, Rosenfeld & Lehmann v. United StatesCourt of Customs and Patent Appeals · 1912
  3. Downing v. United StatesCourt of Customs and Patent Appeals · 1912

3Cited by8 opinions

  1. United States v. DowningCourt of Customs and Patent Appeals · 1916
  2. Hartman Trading Corp. v. United StatesUnited States Customs Court · 1966
  3. Keepnews Co. v. United StatesUnited States Customs Court · 1965
  4. O. O. Friedlaender Co. v. United StatesCourt of Customs and Patent Appeals · 1931
  5. Nelbach v. United StatesUnited States Customs Court · 1938

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