Legal Opinion

United States v. United Cigar Stores Co.

Court of Customs and Patent Appeals

Decided April 10, 1911No. 266PublishedCited by 10 opinions

Appeal from a decision of the Board of United Slates General Appraisers, G. A. 7026 (T. D. 30643).

1Opinion of the CourtSmith, Judge

A verified consular invoice dated Manila, P. I., June 25, 1909, shows that the United Cigar Stores Co., a corporation organized under the laws of New Jersey, purchased at Manila from the Philippine Co. (Ltd.), at a cost of $3,387.25, inclusive of packing and other charges, 225,000 cigars manufactured from tobacco the growth and product of the Philippine Islands. It appears from the bill of lading in evidence *451that the cigars so purchased were delivered at Manila on June 25, 1909, to the Pacific Mail Steamship Co. for carriage from that place to New York, shipment thereof to be by the steamship…

2Cases cited1 opinion

  1. Gant v. PeasleeU.S. Circuit Court for the District of Massachusetts · 1855

3Cited by10 opinions

  1. Dulien Steel Products, Inc. v. United StatesUnited States Customs Court · 1955
  2. Salomon v. United StatesCourt of Customs and Patent Appeals · 1916
  3. United States v. Hercules AntiquesCourt of Customs and Patent Appeals · 1957
  4. D. & B. Import Corp. v. United StatesUnited States Customs Court · 1940
  5. Rhodes v. United StatesCourt of Customs and Patent Appeals · 1911

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