Citroen v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District .of New York. The Circuit Court reversed a decision by the Board of United States General Appraisers (G. A. 6,617, T. D. 28,246), which had reversed the assessment of duty by the collector of customs at the port of New York. The opinion of the Circuit Court reads as follows: DACOMBE, Circuit Judge.
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Appeal from the Circuit Court of the United States for the Southern District .of New York. The Circuit Court reversed a decision by the Board of United States General Appraisers (G. A. 6,617, T. D. 28,246), which had reversed the assessment of duty by the collector of customs at the port of New York. The opinion of the Circuit Court reads as follows: DACOMBE, Circuit Judge. This case forcibly indicates the defects of the old practice, whereby the proofs were taken in part before the Board of Genera! Appraisers and in part before the court after the board’s decision was rendered. The opinion…
1Opinion of the Court
COXE, Circuit Judge.
The appellant imported 37 pearls valued at $220,000. The pearls were divided into 5 separate packages containing, respectively, 1 pearl, 6 pearls, 8 pearls, 10 pearls, and 12 pearls. They were all loose and all drilled. The appraiser in his report returned them as pearls, with the advisory rate of 10 per cent, ad valorem. The collector, however, rejected the appraiser’s advice and classified them, by similitude, as pearls set or strung or jewelry, and levied a duty of 60 per cent, ad valorem.
The appellant protested, insisting that drilled pearls, by similitude, were liable…
2Cases cited2 opinions
- Tiffany v. United StatesCourt of Appeals for the Second Circuit · 1901
- Neresheimer & Co. v. United StatesCourt of Appeals for the Second Circuit · 1904
3Cited by4 opinions
- United States v. CitroenSupreme Court of the United States · 1912
- Automobile Ins. Co. Of Hartford, Conn. v. DennyCourt of Appeals for the Eighth Circuit · 1953
- Denny v. Automobile Ins.District Court, W.D. Missouri · 1952
- United States v. TiffanyCourt of Appeals for the Second Circuit · 1910