Legal Opinion

United States v. George Knowles & Son

Court of Appeals for the Third Circuit

Decided December 14, 1903No. 35PublishedCited by 1 opinion

Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. Appeal by the United States from the decision of the Circuit Court (122 Fed. 971) reversing the decision of the Board of General Appraisers (G. A. 2305), which affirmed the assessment of duty by the Collector of Customs at the port of Philadelphia.

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Appeal from the Circuit Court of the United States for the Eastern District of Pennsylvania. Appeal by the United States from the decision of the Circuit Court (122 Fed. 971) reversing the decision of the Board of General Appraisers (G. A. 2305), which affirmed the assessment of duty by the Collector of Customs at the port of Philadelphia. Note United States v. Bayersdorfer, 122 Fed. 968; United States v. Shea, 114 Fed. 40, 51 C. C. A. 664; United States v. Hunter (C. C.) 124 Fed. 1005; and Weil v. United States (C. C.) 124 Fed. 1006.

1Opinion of the Court

ACHESON, Circuit Judge.

The question presented by this appeal is substantially the same as the question we have just considered and determined in the case of the United States v. H. Bayersdorfer & Company, 126 Fed. 732. The importation here involved was of merchandise invoiced as crude flint stone. The collector assessed it for duty under paragraph 98 of the tariff act of October 1, 1890, c. 1244, § 1, Schedule B, 26 Stat. 571. The importers filed a protest against the collector’s classification and assessment, claiming free entry under paragraph 574 of said act of 1890, c. 1244, § 2, Free…

2Cases cited1 opinion

  1. United States v. H. Bayersdorfer & Co.Court of Appeals for the Third Circuit · 1903

3Cited by1 opinion

  1. In re Solvay Process Co.U.S. Circuit Court for the District of Northern New York · 1905

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