Kent v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal from the decision of the board of general appraisers affirming the decision of the collector of the port of New York as to the imposition of duty upon certain merchandise imported by Percy Kent.
1Opinion of the CourtTownsend, District Judge
(orally). The articles in question are empty grain bags, made of burlap, of foreign manufacture, having been used in the transportation of American products. The collector assessed the duty thereon at two cents per pound, under paragraph 365 of the act of October 1, 1890, and the board of general appraisers sustained the action of the collector. The importer claims that said bags are entitled to free entry under section 7 of the act of February 8, 1875. The sole question presented is whether said section of said act of 1875 has been repealed.
It appears that, after the passage of the tariff…
2Cited by1 opinion
- United States v. MurphyCourt of Appeals for the Second Circuit · 1896