Legal Opinion

United States v. Laurentide Paper Co.

Court of Customs and Patent Appeals

Decided February 12, 1915No. 1368PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 34940 (T. D. 34219).

1Opinion of the CourtMontgomery, Presiding Judge

The merchandise the subject of importation in this case consists of certain wood pulp and news print paper exported from the Province of Quebec, Canada, into the United States. It was assessed at the ports of entry under paragraph 409 of the tariff act of 1909 at three-sixteenths of 1 cent per pound, and for the reason that the Province of Quebec had prohibited the free exportation of wood from which the wood pulp and news print paper were manufactured an additional one-tenth of 1 cent per pound.'

*520The evidence shows that the wood pulp and news print paper, imported were made from wood grown…

2Cases cited1 opinion

  1. Cliff Paper Co. v. United StatesCourt of Customs and Patent Appeals · 1913

3Cited by2 opinions

  1. United States v. Murphy & Co.Court of Customs and Patent Appeals · 1919
  2. Balfour v. United StatesCourt of Customs and Patent Appeals · 1922

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