Legal Opinion

United States v. Kuttroff, Pickhardt & Co.

Court of Customs and Patent Appeals

Decided November 25, 1919No. 1990PublishedCited by 16 opinions

Appeal from Board of United States General Appraisers, G. A. 8251 (T. D. 37987). [Oral argument October 14. 1919, by Mr. Hanson.]

1Opinion of the CourtDe Vries, Judge

February 15, 1918, Kuttroff, Pickhardt & Co. (Inc.), through their brokers, Stone & Downer Co., duly presented to the collector of customs at the port of Boston a pro forma invoice of an importation at that port. The pro forma invoice recites that the importation consisted of 104 casks of hydrosulphite óf soda, weighing 19,040 pounds, valued at $1.25 per. pound c. i. f.; total, $23,800. It is further recited therein that the above price includes ocean freight, insurance, dock and town dues, cartage to dock, bill of lading and consul fees, nondutiable charges aggregating $1,696.40. That…

2Cases cited3 opinions

  1. Walden v. Bodley's HeirsSupreme Court of the United States · 1850
  2. United States v. Bush & Co.Court of Customs and Patent Appeals · 1914
  3. Manhattan Gas-Light Co. v. MaxwellU.S. Circuit Court for the District of Southern New York · 1852

3Cited by16 opinions

  1. Igstaedter & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  2. United States v. Woodward-Newhouse Co.Court of Customs and Patent Appeals · 1922
  3. Concord Electronics Corp. v. United StatesUnited States Customs Court · 1972
  4. Brummer Gallery, Inc. v. United StatesUnited States Customs Court · 1940
  5. Freedman & Slater, Inc. v. United StatesUnited States Customs Court · 1949

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