Legal Opinion

In re Claflin

U.S. Circuit Court for the District of Massachusetts

Decided February 10, 1902No. 1,087Published

Petition for Review of Decision of Board of General Appraisers.

1Opinion of the Court

COLT, Circuit Judge.

The only question which arises on this petition for review is the sufficiency of the protest. Act June io, 1890, § 14 (26 Stat. 137).

The collector found the goods were lambskin, and dutiable at $2.50 per dozen pairs under paragraph 441, and 40 cents additional under paragraph 445, of the tariff act of 1897 (30 Stat. 192), and assessed the duties accordingly; whereupon the petitioners made the following protest:

“Boston, Jan. 24, 1900.
“Hon. Collector of the Port of Boston — Dear Sir: We hereby respectfully protest against your action in assessing and exacting duty on 4 eases…

2Cases cited3 opinions

  1. United States v. SalambierSupreme Court of the United States · 1898
  2. In re ShermanU.S. Circuit Court for the District of Southern New York · 1892
  3. In re AustinU.S. Circuit Court for the District of Southern New York · 1891

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