In re Coles
U.S. Circuit Court for the District of Northern California
This is an application by Charles P. Coles for the review of a decision of the board of general appraisers relative to the classification for duty of a cargo of anthracite coal.
1Opinion of the Court
MORROW, Circuit Judge.
The petitioner, Charles P. Coles, on the 24th day of July, 1897, imported from Swansea, Wales, into the port of San Francisco, Gal., in the United States, 3,4943 tons of anthracite coal, in (he British ship Muckoka. On August 3, 1897, the collector of the port of San Francisco classified the importation as “coal containing less than 92 per cent, of fixed carbon,” under the act of July 24, 1897, and dutiable, under paragraph 415 of that act, at the rate of G7 cents per ton. The petitioner paid the amount levied,, but within the proper time entered his protest against this…
2Cases cited2 opinions
- Waller v. HarrisNew York Supreme Court · 1838
- In re the Trustees of the New York & Brooklyn BridgeNew York Court of Appeals · 1878
3Cited by2 opinions
- Coles v. Collector of Customs for Port of San FranciscoCourt of Appeals for the Ninth Circuit · 1900
- Perkins Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1910