Legal Opinion

Kent v. United States

Court of Appeals for the Second Circuit

Decided April 6, 1896PublishedCited by 6 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. This was an application to review a decision of the hoard of general appraisers affirming the action of the collector of the port of New York in respect of the classification for duty of certain merchandise. The circuit court affirmed the decision of the board (68 Fed. 536), and the Importer appealed.

1Opinion of the Court

SHIPMAN, Circuit Judge,

In June, 1893, Percy Kent, the appellant, imported into the'port of New York 75 bales of grain bags made of burlaps, which had been used in the exportation of Amer*681ican grain, and were imported, after such use, as secondhand bags, being, for the most part, known as “cental bags.” Such cental bags are made in very large quantities in foreign countries. Two bales, which were selected and agreed upon as representative bales, were found to contain 1,613 bags of foreign manufacture and 387 of American manufacture. The collector classified them for duty under paragraph 365 of…

2Cases cited4 opinions

  1. United States v. ClaflinSupreme Court of the United States · 1878
  2. Red Rock v. HenrySupreme Court of the United States · 1883
  3. In re StrausU.S. Circuit Court for the District of Southern New York · 1891
  4. Russell v. WorthingtonU.S. Circuit Court for the District of Massachusetts · 1885

3Cited by6 opinions

  1. Snitkin v. United StatesCourt of Appeals for the Seventh Circuit · 1920
  2. Commonwealth v. GrossSuperior Court of Pennsylvania · 1941
  3. Arden v. United StatesCourt of Customs and Patent Appeals · 1925
  4. H. Rouw Co. v. CrivellaCourt of Appeals for the Eighth Circuit · 1939
  5. New York Life Ins. Co. v. KaplanSupreme Court of Oklahoma · 1945

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