Legal Opinion

United States v. J. Allston Newhall & Co.

U.S. Circuit Court for the District of Massachusetts

Decided January 7, 1899No. 615PublishedCited by 7 opinions

This was a petition by the United States for a review of the decision of the hoard of general appraisers sustaining the protest of J. Allston Newhall & Co. as to the assessment of duties by the collector of Boston on certain imported merchandise.

1Opinion of the Court

COLT, Circuit Judge.

This is a petition for a review of the decision of the board of general appraisers upon a protest of the importers relating to the amount of duties growing out of the conversion to American money of the silver rupee, in the case of an invoice of 25 bales of tanned sheepskins imported into the port of Boston from Madras, India. In reducing the appraised value cf. the merchandise to American money, (he collector adopted the rate of $.285 per rupee, which was the exchange rate as certified in the consular certificate accompanying the invoice. At the date of the consul’s…

2Cases cited7 opinions

  1. United States v. DicksonSupreme Court of the United States · 1841
  2. Hilton v. MerrittSupreme Court of the United States · 1884
  3. Cramer v. ArthurSupreme Court of the United States · 1881
  4. United States v. KlingenbergSupreme Court of the United States · 1894
  5. Hadden v. MerrittSupreme Court of the United States · 1885

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3Cited by7 opinions

  1. United States v. Lucius Beebe & SonsCourt of Appeals for the First Circuit · 1903
  2. Stone v. Whitridge, White & Co.Court of Appeals for the Fourth Circuit · 1904
  3. United States v. BeebeU.S. Circuit Court for the District of Massachusetts · 1902
  4. A. S. Rosenthal Co. v. United StatesCourt of Appeals for the Second Circuit · 1928
  5. Fry v. United StatesCourt of Customs and Patent Appeals · 1925

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