S. M. Lawder & Sons v. Stone
U.S. Circuit Court for the District of Maryland
Application by the importers, S. M. Lawder & Sons, for review of the decision of the Board of General Appraisers, which affirmed the assessment of duty on certain merchandise imported at the port of Baltimore. In assessing duty, the collector considered the case one of undervaluation, UDder section 7 of the customs administrative act of June 10, 1890, c. 407, 26 Stat. 134, as amended by section 32 of the tariff act of July 24, 1897, c. 11, 30 Stat. 211 [U. S. Comp.
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Application by the importers, S. M. Lawder & Sons, for review of the decision of the Board of General Appraisers, which affirmed the assessment of duty on certain merchandise imported at the port of Baltimore. In assessing duty, the collector considered the case one of undervaluation, UDder section 7 of the customs administrative act of June 10, 1890, c. 407, 26 Stat. 134, as amended by section 32 of the tariff act of July 24, 1897, c. 11, 30 Stat. 211 [U. S. Comp. St. 1901, p. 1893], and proceeded to collect the additional duty there provided for such cases. The pertinent portion of said…
1Opinion of the Court
MORRIS, District Judge.
The invoice produced by the importers was as follows: “1,238 cases of preserved pineapples, containing 2,476 dozen, at 50 cents per dozen, $1,238. Cost of packing boxes for the same, $380.” The entry of the merchandise was made as of a value of $1,238. The local appraisers’ return on the invoice shows that he “adds $380 to make correct market value of preserved pine*810apples, being the cost of cans and packing not entered by importers.” Upon the return of the local appraisers the entry was liquidated, showing, in addition to the duty imposed by law, an additional penal…
2Cases cited1 opinion
- Roebling v. United StatesU.S. Circuit Court for the District of Southern New York · 1896
3Cited by1 opinion
- United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913