Kimpton v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal from a decision of the Circuit Court, which affirmed the Board of General Appraisers in sustaining the action of the collector.
1Per curiam
The appellant imported ink in stone bottles. The collector added the value of the bottles to the value of the ink, and assessed an ad valorem duty of 25 per cent, upon the aggregate value under paragraph 26 of the tariff act of 189? (Act July 24, 1897, c. 11, § 1, Schedule A, 30 Stat. 153 [U. S. Comp. St. 1901, p. 1628]); his action in this regard being founded upon section 19 of the customs administrative act (Act June 10, 1890, c. 407, 26 Stat. 189 [U. S. Comp. St. 1901, p. 1924]). This section provides in substance that, whenever imported merchandise is subjected to an ad valorem duty, the…
2Cases cited1 opinion
- United States v. NicholsSupreme Court of the United States · 1902
3Cited by1 opinion
- Austin, Nichols & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909