United States v. Murphy & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 43043. [Oral argument Oct. 14, 1919, by Mr. Hanson and Mr. Webster.
1Opinion of the CourtMartin, Judge
The appellees imported into this country a quantity of hydro-sulphite of soda, packed in round tin containers, which in turn were packed in close-fitting wooden drums or in barrels.
The collector assessed duty upon the merchandise at the rate of 15 per cent ad valorem, and this rate is conceded by the importers to be correct. At the same time, however, the collector classified the tin containers as “cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty,” and assessed duty upon, them as such at the rate of 20 per cent ad valorem under the…
2Cases cited5 opinions
- United States v. MarxCourt of Customs and Patent Appeals · 1911
- United States v. GarramoneCourt of Customs and Patent Appeals · 1911
- United States v. Braun Chemical Co.Court of Customs and Patent Appeals · 1911
- United States v. BeneCourt of Customs and Patent Appeals · 1916
- United States v. Laurentide Paper Co.Court of Customs and Patent Appeals · 1915
3Cited by3 opinions
- S. B. Penick & Co. v. United StatesUnited States Customs Court · 1946
- United States v. C. J. Tower & SonsCourt of Customs and Patent Appeals · 1949
- Wines & Spirits (Hawaii), Ltd. v. United StatesCourt of Customs and Patent Appeals · 1937