Legal Opinion

United States v. Danker & Marston

Court of Customs and Patent Appeals

Decided January 12, 1912No. 753PublishedCited by 11 opinions

Appeal from Board of United States General Appraisers, G. A. 7255 (T. D. 31798).

1Opinion of the CourtSmith, Judge

Some time in the latter part of 1905 the firm of Danker & Marston imported at Boston, Mass., several consignments of a product known as gum tragasol. The importation was classified by the collector of ■customs as a nonenumerated manufactured article and accordingly it was assessed for duty at 20 per cent ad valorem under the provisions of section 6 of the tariff act of J uly 24, 1897, winch section reads as follows:

Sec. 6. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not enumerated or provided for in this act, a duty of ten per…

2Cases cited5 opinions

  1. Davies v. ArthurSupreme Court of the United States · 1878
  2. Herrman v. RobertsonSupreme Court of the United States · 1894
  3. Bliven v. United StatesCourt of Customs and Patent Appeals · 1911
  4. Benjamin Iron & Steel Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  5. Strakosh v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by11 opinions

  1. Martin v. United StatesCourt of Customs and Patent Appeals · 1912
  2. United States v. ParkCourt of Customs and Patent Appeals · 1912
  3. United States v. KuyperCourt of Customs and Patent Appeals · 1915
  4. United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914
  5. United States v. MaloneCourt of Customs and Patent Appeals · 1924

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