The Lace House v. United States
Court of Appeals for the Fifth Circuit
In Error to the District Court of the United States for the Northern District of Georgia. This was a proceeding in rem brought by the United States in the court below to coudemn certain merchandise which had been imported into the United States. The goods consisted of laces, embroidery, edging, and insertion which had been manufactured in Saxony and Switzerland, and of three lace dresses.
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In Error to the District Court of the United States for the Northern District of Georgia. This was a proceeding in rem brought by the United States in the court below to coudemn certain merchandise which had been imported into the United States. The goods consisted of laces, embroidery, edging, and insertion which had been manufactured in Saxony and Switzerland, and of three lace dresses. It is alleged in the information that the invoice of the goods (1) did not contain a true and full statement of the actual market value and wholesale price of said merchandise at the time of the exportation…
1Opinion of the Court
SHELBY, Circuit Judge,
áfter making the foregoing statement of the case, delivered the opinion of the court. .
The merchandise condemned by the judgment of the Circuit Court was shipped from London, England, to New York, the port of arrival, and was forwarded to Atlanta, Ga., the port of entry. The invoice described the case of goods as consisting of lace and embroidery, and stated their value in English money. The claimant, by its president, paid the duty on the goods according to the invoice. There were in the case three lace dresses—in a separate package—on which the duty was not paid; the…
2Cases cited1 opinion
- United States v. LoebCourt of Appeals for the Second Circuit · 1901
3Cited by9 opinions
- United States v. American Metal Co.Court of Customs and Patent Appeals · 1925
- Peabody v. United StatesCourt of Customs and Patent Appeals · 1924
- Clayton Chemical & Packaging Co. v. United StatesUnited States Customs Court · 1957
- Fischer v. United StatesUnited States Customs Court · 1949
- Rhodes v. United StatesUnited States Customs Court · 1951
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