United States v. Leggett
Court of Appeals for the Second Circuit
This was an application by the United States for a review of the decision of the board of general appraisers reversing the decision of the collector of the port of New York as to the rate of duty on certain glass jars containing Roquefort cheese, imported by Francis H. Leggett & Oo., The circuit court affirmed the decision of the board. The United States appealed.
1Opinion of the Court
SHIPMAN, Circuit Judge.
Section 2907 of the Revised Statutes provided that in determining the dutiable value of imported merchandise “the value of the sack, box, or covering of any kind in which such merchandise is contained” should be added to the cost or the actual wholesale price of the merchandise at the time of exportation in the market of the country from whence imported. This section was repealed by section 7 of the tariff act of March 3, 1883, but with the proviso:
“That If any packages, sacks, crates, boxes or coverings of any kind shall be of any material or form designed to evade…
2Cases cited2 opinions
- Oberteuffer v. RobertsonSupreme Court of the United States · 1886
- Magone v. RosensteinSupreme Court of the United States · 1892
3Cited by8 opinions
- United States v. MartorelliCourt of Customs and Patent Appeals · 1924
- United States v. American Railway Express Co.Court of Customs and Patent Appeals · 1921
- United States v. RossCourt of Appeals for the Second Circuit · 1898
- James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906
- Kronfeld, Saunders & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
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