Downing v. United States
U.S. Circuit Court for the District of Southern New York
Application to Review a Decision of the Board of General Appraisers. The decision in question affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by R. F. Downing & Co. The nature of the questions at issue appears from the opinion of the board, which reads as follows: FISCHER, General Appraiser.
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Application to Review a Decision of the Board of General Appraisers. The decision in question affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by R. F. Downing & Co. The nature of the questions at issue appears from the opinion of the board, which reads as follows: FISCHER, General Appraiser. The merchandise in question consists of portfolios made up of loose sheets of printed matter, photogravures, and lithographic prints. In the portfolio entitled “Palast-Architektur von Ober-Italien und Toscana,” there are four loose pages of print…
1Opinion of the Court
At the close of the argument the decision of the Board of General Appraisers was reversed, without opinion, on the authority of Macmillan Company v. United States (C. C.) 116 Fed. 1018, and Read v. Certain Merchandise, 103 Fed. 197, 43 C. C. A. 178.
2Cases cited2 opinions
- Macmillan Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
- Read v. Certain Merchandise Imported By O. G. Hempstead & SonCourt of Appeals for the Third Circuit · 1900
3Cited by3 opinions
- United States v. FieldCourt of Customs and Patent Appeals · 1927
- R. F. Downing & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
- Protest 949775-G of GalleriesUnited States Customs Court · 1939