Legal Opinion

United States v. Overton

Court of Customs and Patent Appeals

Decided May 21, 1915No. 1480PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, G. A. 7620 (T. D. 34860).

1Opinion of the CourtDe Vries, Judge

These importations were of placards, show cards, or advertising signs composed of cardboard and surface-coated paper. They were assessed for duty by the collector of customs at the port of New York under the provisions of paragraph 411 of the tariff act of 1909, which, in so far as pertinent, reads:

411. Papers with coated surface or surfaces, not specially provided for in this section, five cents per pound; * * * and all other articles composed wholly or in chief value of any of the foregoing papers, not specially provided for in this section, * * * five cents a pound and thirty per centum ad…

2Cases cited2 opinions

  1. United States v. MeyersonCourt of Customs and Patent Appeals · 1911
  2. Knauth, Nachod & Kuhne v. United StatesU.S. Circuit Court for the District of Southern New York · 1907

3Cited by4 opinions

  1. Geo. M. Graves Co. v. United StatesUnited States Customs Court · 1941
  2. Nissho Pacific Corp. v. United StatesUnited States Customs Court · 1969
  3. Strype v. United StatesCourt of Customs and Patent Appeals · 1935
  4. United States v. Geo. S. Bush & Co.Court of Customs and Patent Appeals · 1938

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