United States v. Irwin
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for tlie Southern District of New York.
1Opinion of the Court
WALLACE, Circuit Judge.
This is an appeal from an adjudication by the circuit court affirming the decision of the board of general appraisers, and reversing that of the collector of the port of New York in assessing duty upon certain importations of merchandise made by various entries during the years 1891 and 1892. The merchandise consisted of parts of breech-loading shotguns, and was classified and assessed for duty by the collector under that provision of the tariff act of October 1, 1890, subjecting to a specific and also to an ad valorem duty “all double-barrelled, sporting,…
2Cases cited5 opinions
- Worthington v. RobbinsSupreme Court of the United States · 1891
- United States v. SchoverlingSupreme Court of the United States · 1892
- Merritt v. WelshSupreme Court of the United States · 1882
- Seeberger v. FarwellSupreme Court of the United States · 1891
- Magone v. LuckemeyerSupreme Court of the United States · 1891
3Cited by21 opinions
- Altman & Co. v. United StatesCourt of Customs and Patent Appeals · 1925
- Heartland By-Products, Inc. v. United StatesUnited States Court of International Trade · 1999
- United States v. Auto Import Co.Court of Appeals for the Second Circuit · 1909
- Sheldon v. United StatesCourt of Customs and Patent Appeals · 1926
- United States v. Baldt Anchor, Chain & Forge Division of the Boston Metals Co.Court of Customs and Patent Appeals · 1972
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