Erlanger 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 case involves construction of Customs Administrative Act June 10, 1890, c. 407, § 13, 26 Stat. 137 [U. S. Comp.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The case involves construction of Customs Administrative Act June 10, 1890, c. 407, § 13, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1932), which provides that decisions of local appraisers, and of general appraisers acting singly in reappraisement cases, shall, unless appealed to a Board of General Appraisers, “be final and conclusive as to the dutiable value of such merchandise against all parties interested therein,” and that, when so appealed to a board, the decision of the board “shall be final and…
1Opinion of the Court
EACOMBE, Circuit Judge.
The appellants imported certain worst-eds and cottons, their invoices containing a statement of the price of the goods in sterling and an addition of 2½ per cent, commission. The commission was deducted on the entry as nondutiable. The appraiser added it again to the valuation, to make market value. The general appraisers, on reappraisement proceedings, sustained this action. The importers protested against the liquidation. - When the protests were transmitted to the Board of General Appraisers, the importers offered evidence in support of their protests. Objection was…
2Cases cited3 opinions
- United States v. Godillot & Co.Court of Appeals for the Second Circuit · 1905
- United States v. HerrmanCourt of Appeals for the Second Circuit · 1898
- Erlanger v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
3Cited by2 opinions
- United States v. Spingarn Bros.Court of Customs and Patent Appeals · 1913
- Batten & Co. v. United StatesCourt of Customs and Patent Appeals · 1914