Legal Opinion

United States v. R. Hoe & Co.

Court of Appeals for the Second Circuit

Decided February 26, 1906No. 130 (3,773)PublishedCited by 2 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 141 Fed. 488, which reversed a decision of the Board of United States General Appraisers, G. A. 5,889, T. D. 25,942, which had affirmed. the assessment of duty by the collector of customs at the port of New York. Following is an extract from the majority opinion of the board, together with the dissenting opinion: WAITE, General Appraiser.

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Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 141 Fed. 488, which reversed a decision of the Board of United States General Appraisers, G. A. 5,889, T. D. 25,942, which had affirmed. the assessment of duty by the collector of customs at the port of New York. Following is an extract from the majority opinion of the board, together with the dissenting opinion: WAITE, General Appraiser. This case arises over the importation of certain wooden forms called molders’ patterns, imported by R. Hoe & Company for use in manufacturing…

1Per curiam

Decision affirmed on opinion of Circuit Court and dissenting opinion of Judge Somerville, General Appraiser, which concisely and clearly expresses our conclusion upon the record.

2Cited by2 opinions

  1. United States v. American Brown Boveri Electric Corp.Court of Customs and Patent Appeals · 1929
  2. Cunard Steamship Co. v. United StatesCourt of Customs and Patent Appeals · 1935

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