Legal Opinion

Stone v. United States

Court of Customs and Patent Appeals

Decided April 2, 1929No. 3136Published

1Opinion of the CourtHatfield, Judge

This is an appeal from a judgment of the United States Customs Court.

'Merchandise, consisting of fresh dates, pitted, was assessed for duty by the collector as dates prepared or preserved in any manner at 35 per centum ad valorem under paragraph 741 of the Tariff Act of 1922.

The importer claimed that the merchandise was dutiable at I cent per pound as “dates, fresh or dried,” under the first provision in paragraph 741.

Par. 741. Dates, fresh or dried, 1 cent per pound; prepared or preserved in any manner, 35 per centum ad valorem.

*35Two protests were involved in the appeal.

It appears from the…

2Cases cited3 opinions

  1. United States v. ConkeyCourt of Customs and Patent Appeals · 1925
  2. Stein v. United StatesCourt of Customs and Patent Appeals · 1915
  3. United States v. WeberCourt of Customs and Patent Appeals · 1915

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