Legal Opinion

George Lueders & Co. v. United States

United States Customs Court

Decided March 25, 1948No. C. D. 1099Published

1Opinion of the Court

Mollison, Judge:

On November 14, 1946, plaintiffs George Lueders & Co., Ungerer & Co., Inc., and Van Ameringen Haebler, Inc., filed protests numbered, respectively, 130473-K/4503/46, 130474-K/4515/46, and 130475-K/160-47. Each of the protests is made against the collector’s ascertainment and liquidation of duties as to warehouse entry 8015 involving citronella oil as dutiable at the rate of 40 cents per pound and 30 per centum ad valorem under paragraph 60 of the Tariff Act of 1930 (19 U. S. C., 1940 ed. §1001, par. 60) and the French Trade Agreement reported in T. D. 48316, and claims free…

2Cases cited11 opinions

  1. Mutual Life Insurance v. HillmonSupreme Court of the United States · 1892
  2. Johnson v. Manhattan Railway Co.Supreme Court of the United States · 1933
  3. Fisher v. DiehlSuperior Court of Pennsylvania · 1944
  4. Toledo, St. L. & K. C. R. v. Continental Trust Co.Court of Appeals for the Sixth Circuit · 1899
  5. New York Security & Trust Co. v. Saratoga Gas & Electric Light Co.New York Supreme Court · 1895

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