United States v. Godillot & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, Southern District of New York (131 Fed. 653), affirming the decision of the Board of General Appraisers, which overruled the action of the collector touching the assessment of customs duties on certain imported merchandise under the tariff act of 1897 (Act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, Southern District of New York (131 Fed. 653), affirming the decision of the Board of General Appraisers, which overruled the action of the collector touching the assessment of customs duties on certain imported merchandise under the tariff act of 1897 (Act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1625]).
1Opinion of the Court
LACOMBE, Circuit Judge.
There is no question as to the classification of the articles, which contain alcohol, and are imported from France, but only whether in determining the proper market value the appraiser was warranted in making certain additions to *2the invoice value of the goods as declared by the importers upon the entry. The appraiser added certain revenue taxes levied on the goods in Trance, but which, under the Trench law, were remitted’ upon exportation. The theory of the government is that, in order to ascertain the actual market value and wholesale price in the country from which…
2Cases cited2 opinions
- United States v. PassavantSupreme Court of the United States · 1898
- Rheinstrom v. United StatesU.S. Circuit Court for the District of Southern Ohio · 1902
3Cited by12 opinions
- CONDENSER SERVICE, ETC., CO., INC. v. American Ins. Co.New Jersey Superior Court Appellate Division · 1957
- Galler v. SlurzbergNew Jersey Superior Court Appellate Division · 1952
- Reti v. Vaniska, Inc.New Jersey Superior Court Appellate Division · 1951
- Roger v. United StatesCourt of Customs and Patent Appeals · 1924
- Fitzpatrick v. HabermanNew Jersey Superior Court Appellate Division · 1951
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