Legal Opinion
Corbitt & Macleay Co. v. United States
U.S. Circuit Court for the District of Oregon
Decided March 18, 1907No. 2,371 (1,361)Published
On Application for Review of a Decision of the Board of .United States General Appraisers.
1Opinion of the Court
WOLVERTON, District Judge.
This is an application for a review of the decision of the United States General Appraisers relative to the duty imposed upon a certain jute cloth imported by the Corbitt & Macleay Company August 21, 1895. The collector of customs assessed a duty of 35 per cent, ad valorem under paragraph 277 of the act of August 27, 1894 (chapter 349, Schedule J, 28 Stat. 530). The importers made protest as follows:
“We claim the same to be burlaps (hop cloth) and is provided for under paragraph 424% tariff act of Aug. 28, 1894, and entitled to entry free of duty, as the same is…
2Cases cited9 opinions
- Davies v. ArthurSupreme Court of the United States · 1878
- Schell's Executors v. FauchéSupreme Court of the United States · 1891
- United States v. SalambierSupreme Court of the United States · 1898
- Herrman v. RobertsonSupreme Court of the United States · 1894
- Kimber v. Gunnell Gold Min. & Mill. Co.Court of Appeals for the Eighth Circuit · 1903
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