Legal Opinion

Beuttell & Sons v. United States

Court of Customs and Patent Appeals

Decided May 22, 1918No. 1872PublishedCited by 7 opinions

Appeal from Board of United States General Appraisers, G. A. 8J00 (T. D. 37371). [Oral argument Apr. 17,1918. by Mr. Sharrotts and Mr. Lawrence.]

1Opinion of the Court

BaejbeR, Judge,

delivered 'the opinion of the court:

This case involves four protests against the collector’s assessment •of merchandise imp'orted in 1916 and 1917 at the port of New York. The importations included seamless Wilton rugs, Axminster rugs, chenille rugs, and carpets woven whole for rooms. All were classified and assessed for duty under paragraph 300 of the tariff act of 1913 hereinafter set out. The protests were all abandoned except *410as to the seamless Wilton rugs. These were assessed as rugs similar to Axminster rugs under the paragraph, and the sole question here is whether they…

2Cases cited4 opinions

  1. Beuttell v. MagoneSupreme Court of the United States · 1895
  2. Beuttell v. United StatesCourt of Customs and Patent Appeals · 1916
  3. United States v. Carson, Pirie, Scott & Co.Court of Customs and Patent Appeals · 1918
  4. Beuttell v. MagoneU.S. Circuit Court for the District of Southern New York · 1890

3Cited by7 opinions

  1. Robinson-Goodman Co. v. United StatesCourt of Customs and Patent Appeals · 1928
  2. United States v. Gertzen Co.Court of Customs and Patent Appeals · 1918
  3. United States v. Snellenburg & Co.Court of Customs and Patent Appeals · 1919
  4. Beuttell & Sons v. United StatesCourt of Customs and Patent Appeals · 1919
  5. United States v. Vandegrift & Co.Court of Customs and Patent Appeals · 1922

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