United States v. J. Loewenthal & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. There was no opinion below, but this cause conies here upon appeal from a decision of the Circuit Court, Southern District of New York, reversing a decision of the Board of General Appraisers.
1Opinion of the Court
LACOMBE, Circuit Judge.
There has been no argument upon the1 merits. The only question raised is on a point of practice. The appellee imported certain ornaments made of leather and “artificial silk,” with other materials. The collector held that the goods were composed in chief value of silk, and assessed duty under paragraphs 390 and 391 of the silk schedule, tariff act of 1891, (Act July M, 1897, c. 11, § 1,, Schedule L, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670]). The importer protested, claiming that the importations should be assessed under one or other of certain paragraphs which he…
2Cases cited1 opinion
- United States v. Brown, Durrell & Co.Court of Appeals for the First Circuit · 1903
3Cited by2 opinions
- United States v. Rheims Co.Court of Appeals for the Second Circuit · 1909
- United States v. HempsteadU.S. Circuit Court for the District of Southern New York · 1910