United States v. Siegle

This is an appeal from the decision and judgment of the United States Circuit Court for the Southern District of New York affirming the decision of the Board of General Appraisers.

The merchandise in question consists of bronze lakes and scarlet lakes which the collector of customs assessed for duty at 30 per cent ad valorem under paragraph 58 of the act of 1897. The board of appraisers held that the goods were properly dutiable at 5 cents per pound under the provisions of paragraph 54 of said act, and the circuit court affirmed the decision of the board. From this ruling the Government…