Vandegrift & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8131 (T. D. 37510). [Oral argument Nov. 7,1918, by Mr. Tompkins and Mr. Hanson.]
1Opinion of the CourtDe Vries, Judge
This appeal presents the single question whether certain dyestuffs are properly dutiable under the tariff act of October 3, 1913, or the revenue act of September 8, 1916. The merchandise arrived at the port of New York on September 5, 1916, whereat on September 7, 1916, an immediate transportation entry was made therefor and forwarded in bond to the port of Philadelphia. It further appears that a consumption entry paper was filed therefor at Philadelphia on September 8, 1916, but the duties were not paid nor permit of delivery issued until September 16, 1916. Liquidation was made. October 26,…
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