Legal Opinion
Consolidated Water Power & Paper Co. v. United States
United States Customs Court
Decided November 22, 1949No. C. D. 1192PublishedCited by 4 opinions
1Opinion of the Court
Lawrence, Judge:
Tbe subject of this controversy is described on the consular invoice as follows:
26 ft. Steelcraft gasoline winch boat,
20 HP engine, spare propeller and shaft.
The boat was manufactured by Russell Bros., Ltd., Owen Sound, Ontario. From that point it was transported by rail and truck to Sugar Loaf Bay, Minn. Entry was made at Pigeon River Bridge, Minn., a subport of the district of Duluth.
The collector of customs assessed duty upon the boat at the rate of 45 per centum ad valorem as provided in paragraph 397 of the Tariff Act of 1930 for “Articles or wares not specially provided…
2Cases cited6 opinions
- The ConquerorSupreme Court of the United States · 1897
- Ellis v. United StatesSupreme Court of the United States · 1907
- Saylor v. TaylorCourt of Appeals for the Fourth Circuit · 1896
- Charles Barnes Co. v. One Dredge BoatDistrict Court, E.D. Kentucky · 1909
- Tebo v. Mayor of New YorkDistrict Court, S.D. New York · 1894
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1967
- Newman Co. v. United StatesUnited States Customs Court · 1966
- Collins v. United StatesUnited States Customs Court · 1957
- Naess, Mejlaender & Co. v. United StatesUnited States Customs Court · 1952