Legal Opinion

United States v. Brown, Durrell & Co.

Court of Appeals for the First Circuit

Decided November 19, 1903No. 485PublishedCited by 10 opinions

Appeal from the Circuit Court of the United States for the District of Massachusetts. For former opinion, affirming a decision of the Board of General Appraisers, which reversed the assessment of duty by the collector of customs at the port of Boston, see 121 Fed. 605.

1Opinion of the Court

PUTNAM, Circuit Judge.

This appeal relates to an importation made at the port of Boston in 1891, consisting of several cases of hemstitched handkerchiefs, each with an embroidered initial. The collector classified them for duty as “embroidered and hemstitched handkerchiefs.” The importers protested, and, in their first protest, specified certain cases. Subsequently they, made an additional protest, specifying those now involved. That was filed on January 18,, 1894, and the importers claimed it was in season, on the ground that there was a reliquidation on January 16, 1894. The printed volume…

2Cases cited10 opinions

  1. De Lima v. BidwellSupreme Court of the United States · 1901
  2. United States v. PassavantSupreme Court of the United States · 1898
  3. In Re FassettSupreme Court of the United States · 1892
  4. Lawder v. StoneSupreme Court of the United States · 1902
  5. United States v. KlingenbergSupreme Court of the United States · 1894

5 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. United States v. FuldCourt of Customs and Patent Appeals · 1913
  2. United States v. Godchaux Sugars, Inc.Court of Customs and Patent Appeals · 1923
  3. General Petroleum Corp. v. United StatesUnited States Customs Court · 1966
  4. Lloyd v. United StatesUnited States Customs Court · 1941
  5. United States v. J. Loewenthal & Co.Court of Appeals for the Second Circuit · 1909

5 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API