Legal Opinion

Breck & Son v. United States

Court of Customs and Patent Appeals

Decided May 1, 1911No. 487PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, G. A. 7085 (T. D. 30875).

1Opinion of the CourtDe Vries, Judge

Hyacinth bulbs imported from Holland were' assessed for duty by the collector of the port at Boston at the.rate of $2.50 per thousand as “hyacinth” under paragraph 263 of the tariff act of 1909.

The paragraph reads:

263. Orchids, palms, azaleas, and all other decorative or greenhouse plants and cut flowers, preserved or fresh, twenty-five per centum.ad valorem; lily of the valley .pips, tulip, narcissus, begonia,, and gloxinia bulbs, one dollar per thousand; hyacinth, astilbe, dielytra, and lily of the valley clumps, two dollars and fifty cents per thousand; lily bulbs and calla bulbs, five…

2Cases cited1 opinion

  1. Rothschild v. United StatesSupreme Court of the United States · 1900

3Cited by4 opinions

  1. Maltus v. United StatesCourt of Customs and Patent Appeals · 1916
  2. United States v. InnisCourt of Customs and Patent Appeals · 1916
  3. Koons, Wilson & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
  4. B. A. McKenzie & Co. v. United StatesUnited States Customs Court · 1942

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