Legal Opinion

Harrison Supply Co. v. United States

Court of Appeals for the First Circuit

Decided April 28, 1909No. 801 (1,756)PublishedCited by 4 opinions

Appeal from the Circuit Court of the United States for the Dis- /“.-}* [yj o QQO p|111 C A'ff’C The provisions of Tariff Act July 24, 1897, c. 11, § 1, Schedule C, pars. 124, 193, 30 Stat. 159, 167 (U. S. Comp.

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Appeal from the Circuit Court of the United States for the Dis- /“.-}* [yj o QQO p|111 C A'ff’C The provisions of Tariff Act July 24, 1897, c. 11, § 1, Schedule C, pars. 124, 193, 30 Stat. 159, 167 (U. S. Comp. St. 1901, pp. 1636, 1645), referred to in the opinion herein, read as follows: “124. * * * Provided, that all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig iron, except castings, shall be subject to a duty of five-tenths of one cent per pound. “193. Articles or wares not specially provided for in this act, composed wholly or in…

1Opinion of the Court

ALDRICH, District Judge.

We think the decree of the Circuit Court in this case should be affirmed.

The collector assessed a duty upon the importation in question under paragraph 193 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645]). This *407classification was sustained by the Board of General Appraisers, and upon appeal to the Circuit Court the decision of the Board of Appraisers was affirmed. The opinion of the Circuit Court is reported in 164 Fed. 155, and fully describes the character of the importation, and sufficiently sets out…

2Cases cited2 opinions

  1. Roessler & Hasslacher Chemical Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
  2. Harrison Supply Co. v. United StatesU.S. Circuit Court for the District of Massachusetts · 1908

3Cited by4 opinions

  1. Gayer v. WhelanCalifornia Court of Appeal · 1943
  2. ClearCorrect Operating, LLC v. International Trade CommissionCourt of Appeals for the Federal Circuit · 2015
  3. Harrison Supply Co. v. United StatesCourt of Customs and Patent Appeals · 1915
  4. ClearCorrect Operating, LLC v. International Trade CommissionCourt of Appeals for the Federal Circuit · 2015

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