United States v. Brewer
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the circuit court, Southern district of New York, reversing a decision of the board of general appraisers which had affirmed a decision of the collector of the port of New York touching the classification of certain merchandise for customs duties.
1Per curiam
The articles imported were 50,000 four hags, which the appellees contend were duty free under paragraph 403 of the tariff act of October 1, 1890, as “bags of American manufacture.’' The provisions of the statute and treasury regulations will he found recited in our opinion in U. S. v. Brewer (filed to-day) 92 Fed. 341. The various documents required by the treasury regulations were presented to the collector. It appears from the findings of the hoard of general appraisers that:
“To establish the identity required by law a list of brands was furnished by llie importer, with the number of bags…
2Cases cited1 opinion
- United States v. BrewerCourt of Appeals for the Second Circuit · 1899
3Cited by4 opinions
- United States v. Myers & Co.Court of Customs and Patent Appeals · 1922
- United States v. ConkeyCourt of Customs and Patent Appeals · 1916
- Perry, Ryer & Co. v. United StatesCourt of Customs and Patent Appeals · 1947
- Roberts v. United StatesU.S. Circuit Court for the District of Massachusetts · 1910