Midland Linseed Products Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43282. [Oral argument Feb. 27, 1920, by Mr. Brown and Mr. Lawrence.]
1Opinion of the CourtMartin, Judge
The merchandise in this case was invoiced and entered by the importers as linseed. The appraiser appears to have regarded the importation as composed entirely of linseed, dutiable at the specific rate of 20 cents per bushel, for he simply made a return of “Linseed, 20 cents per bushel.” The collector accordingly assessed the entire importation with duty at the specific rate of 20 cents per bushel of 56 pounds, under paragraph 212, tariff act of 1913, and the entry was thereupon liquidated upon the theory that the importation consisted of nothing but linseed and was all dutiable at the given…
2Cases cited1 opinion
- Williamson v. United StatesCourt of Customs and Patent Appeals · 1918
3Cited by4 opinions
- J. D. Richardson Co. v. United StatesUnited States Customs Court · 1947
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1971
- R. J. Godwin's Sons v. United StatesCourt of Customs and Patent Appeals · 1934
- United States v. HollerCourt of Customs and Patent Appeals · 1940