Legal Opinion

Taylor & Co. v. United States

Court of Customs and Patent Appeals

Decided February 17, 1921No. 2055PublishedCited by 16 opinions

Atpeal from Board of United States General Appraisers, "unpublished decision dated June 15, 3920.

1Opinion of the CourtDe Vries, Judge

Motion to dismiss certain protests granted by the Board of General Appraisers. Importers appeal from the orders of the Board dismissing said protests.

Certain distilled spirits imported at New York at various dates between March 31, 1917, and September 4, 1917, were entered for warehouse and the entries liquidated at $2.60 per gallon under para*16graph 237 of the tariff act of October 3, 1913. Thereafter, and on October 3, 1917, there was duly enacted by the Congress section 300 of the war revenue act, Title III, which reads:

Sec. 300. That on and after the passage of this act there shall be…

2Cases cited5 opinions

  1. Marriott v. BruneSupreme Court of the United States · 1850
  2. United States v. G. Falk & BrotherSupreme Court of the United States · 1907
  3. Barney v. RickardSupreme Court of the United States · 1895
  4. American Cigar Co. v. United StatesCourt of Appeals for the Second Circuit · 1906
  5. Kennedy & Moon v. United StatesCourt of Customs and Patent Appeals · 1919

3Cited by16 opinions

  1. United States v. Andrews & Co.Court of Customs and Patent Appeals · 1926
  2. Bertrose Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  3. United States v. McQuadeCourt of Customs and Patent Appeals · 1928
  4. American Distilling Co. v. United StatesUnited States Customs Court · 1954
  5. Matson Navigation Co. v. United StatesUnited States Customs Court · 1945

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