McAllister v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. The General Appraisers affirmed the assessment of duty by the collector of customs at the port óf New York on importations by E. E. McAllister. One of the Board’s decisions is reported as G. A. 3,141 (T. D. 16,312).
1Opinion of the CourtTownsend, District Judge
(orally). The articles in controversy are bunches of roots, lily of the valley having-several sprouts or crowns thereon. The importer testifies that they are thus imported for forcing, and that he has never known of their being imported with foliage. The collector classified them for duty under Tariff Act Aug. 27, 1894, c. 349, § :l, Schedule G, par. 334j/2, 28 Stat. 525. The provisions of said paragraph are "orchids, lilies of the valley, azaleas, palms, and other plants used for forcing under glass for cut flowers, * * *
ten per centum ad valorem.” The importer protested, claiming that the…
2Cited by1 opinion
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