In re Townsend
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This Avas an application by James B. Townsend & Co. for a review of the hoard of general appraisers’ decision affirming the action of ihe collector in the classification of certain imports. The court below affirmed the decision of the hoard, and the importers appeal.
1Opinion of the Court
SITIRMÁN, Circuit Judge.
The appellants, in April, 1893, imported into the port of New York 373 bags of tapioca flour. The collector assessed a duty of two cents per pound thereon, under paragraph 323 of the tariff act of October J, 3890, which imposed that duty upon “starch, including ail preparations, from whatever substance produced, fit for use as starch.” The importers protested against this assessment, upon the ground that the article was free of duty under the provision of jmragraph 730 of the same act, which included in the free list “tapioca, cassava, or cassady.” The board of general…
2Cited by5 opinions
- Littlejohn v. United StatesU.S. Circuit Court for the District of Southern New York · 1902
- In re WiseU.S. Circuit Court for the District of Northern California · 1896
- White v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
- United States v. DimberioCourt of Appeals for the Armed Forces · 2001
- Wise v. Chew Hing LungCourt of Appeals for the Ninth Circuit · 1897