Legal Opinion

Lang v. United States

Court of Customs and Patent Appeals

Decided January 22, 1914No. 1106PublishedCited by 3 opinions

Appeal from Board of United States General Appraisers, Abstracts 30906 and 30949 (T. D. 33055).

1Opinion of the Court

Smith, Judge,

delivered tbe opinion of the court:

Grains, grasses, grasses made up into aigrettes for women’s hats, and palm, fern, and beech leaves, imported at the ports of Chicago, Philadelphia, and New York under the tariff acts of 1897 and 1909, were classified by the several collectors of customs as ornamental natural grains, grasses, and leaves, and were assessed for duty, according to date of importation, either at 50 per cent ad valorem under paragraph 425 of the act of 1897 or at 60 per cent ad valorem under paragraph 438 of the act of 1909. The paragraphs under which the collectors…

2Cases cited4 opinions

  1. Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
  2. United States v. H. Bayersdorfer & Co.Court of Appeals for the Third Circuit · 1909
  3. Bayersdorfer & Co. v. United StatesU.S. Circuit Court for the District of Eastern Pennsylvania · 1909
  4. Ross v. PeasleeU.S. Circuit Court for the District of Massachusetts · 1855

3Cited by3 opinions

  1. Johnson & Co. v. United StatesCourt of Customs and Patent Appeals · 1920
  2. Bernard v. United StatesCourt of Customs and Patent Appeals · 1924
  3. Kuyper v. United StatesCourt of Customs and Patent Appeals · 1929

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API