Wolff v. United States
Court of Customs and Patent Appeals
Transferred from United States Circuit Court, Eastern District of Louisiana, G. A. 6888 (T. D. 29628).
1Opinion of the CourtSmith, Judge
On April 18, 1907, 1,000 rolls of fancy, superfine, 116 warp Chinese matting, measuring some 40,000 square yards, was exported from *182China to the United States and arrived in New Orleans in June, 1907. The goods were valued in the consular invoice at 20 cents Hongkong currency per square yard, less nondutiable charges and the usual discount of 2 per cent. The local appraiser at New Orleans advanced the value to 23 cents per square yard, in the same currency, less discount and nondutiable charges.
It appears from the evidence in the case that the local appraiser was induced to make this advance…
2Cases cited17 opinions
- Chicago, Burlington & Quincy Railway Co. v. BabcockSupreme Court of the United States · 1907
- Auffmordt v. HeddenSupreme Court of the United States · 1890
- United States v. PassavantSupreme Court of the United States · 1898
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Muser v. MagoneSupreme Court of the United States · 1894
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3Cited by21 opinions
- Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1949
- Igstaedter & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
- United States v. McConnaughey & Co.Court of Customs and Patent Appeals · 1925
- United States v. Frank & LambertCourt of Customs and Patent Appeals · 1911
- United States v. Bennett & LoewenthalCourt of Customs and Patent Appeals · 1911
16 more not listed; retrieve them via the Exa API.