United States v. Fleitmann & Co.
U.S. Circuit Court for the District of Southern New York
Application for review of a decision of the Board of General Appraisers reversing the assessment of duty by the collector of customs at the port of New York on merchandise imported by Fleitmann & Co. The only question that the board passed on was whether the protest which the importers had filed with the collector of customs satisfied the requirements of section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp.
Read the full summary
Application for review of a decision of the Board of General Appraisers reversing the assessment of duty by the collector of customs at the port of New York on merchandise imported by Fleitmann & Co. The only question that the board passed on was whether the protest which the importers had filed with the collector of customs satisfied the requirements of section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933], where it is prescribed that an importer shall, in making a protest, set forth therein “distinctly and specifically * * * the reasons…
1Opinion of the Court
TOWNSEND, Circuit Judge.
The decision of the Board of Appraisers is affirmed on the authority of U. S. v. Shea, Smith & Co., 114 Fed. 39, 51 C. C. A. 664; U. S. v. Salambier, 170 U. S. 621, 18 Sup. Ct. 771, 42 L. Ed. 1167; and Allen v. U. S. (C. C.) 127 Fed. 777.
2Cases cited3 opinions
- United States v. SalambierSupreme Court of the United States · 1898
- United States v. SheaCourt of Appeals for the Seventh Circuit · 1902
- William F. Allen & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1904
3Cited by1 opinion
- United States v. Dearberg Bros.U.S. Circuit Court for the District of Southern New York · 1904