Legal Opinion

Tower v. United States

United States Customs Court

Decided August 22, 1947No. 51871; protest 126466-K (Buffalo)PublishedCited by 2 opinions

1Opinion of the Court

Molli son, Judge:

This case has been submitted for decision upon a stipulation of counsel reading as follows:

It is hereby stipulated and agreed by and between counsel for the plaintiff and the Assistant Attorney General, Attorney for the United States, that the' merchandise which is described upon the invoices covered by the above entitled protest as “asbestos paper, saturated,” and “roofing felt, saturated,” and which was assessed at 25% ad valorem under Par. 1501 (d), Tariff Act of 1930 as manufactures of which asbestos is the component material of chief value, is in fact roofing paper,…

2Cases cited2 opinions

  1. United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
  2. United States v. StoneCourt of Customs and Patent Appeals · 1928

3Cited by2 opinions

  1. C. S. Emery & Co. v. United StatesUnited States Customs Court · 1968
  2. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1967

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