United States v. W. N. Proctor & Co.
Court of Appeals for the First Circuit
Appeal from the Circuit Court of the United States for the District of Massachusetts.
1Opinion of the Court
PUTNAM, Circuit Judge.
This appeal relates to customs duties under the act of July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626]. The several importations were described in the various protests as “extract of nutgalls,” as “tanning extract,” and as “extract of nutgalls.” The collector, in transmitting the protests to the board of General Appraisers, described them as “certain extract of nutgalls.” The opinion of the Board described the merchandise as “extract of nutgalls,” and it appears by that opinion that it was described in the invoices as “tanning extract.” The duty was…
2Cases cited3 opinions
- H. Hackfeld & Co. v. United StatesSupreme Court of the United States · 1905
- Brennan v. United StatesCourt of Appeals for the First Circuit · 1905
- States v. SwiftCourt of Appeals for the First Circuit · 1905
3Cited by6 opinions
- Benrus Watch Co. v. United StatesUnited States Customs Court · 1964
- Commonwealth Oil Refining Co. v. United StatesUnited States Customs Court · 1971
- Burditt & Williams Co. v. United StatesCourt of Appeals for the First Circuit · 1907
- East Asiatic Co.—New York Agency Inc. v. United StatesCourt of Customs and Patent Appeals · 1920
- Shallus v. United StatesCourt of Appeals for the Fourth Circuit · 1908
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