Hillhouse v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause conies here upon appeal from a decision of the Circuit Court, Southern District of New York, 142 Fed. 303, affirming a decision of the Board of General Appraisers, G. A. 5,849, T. D. 25,768, which sustained the collector of the port of New York, in assessing duty on an automobile of foreign manufacture under the tariff act of 1897.
1Opinion of the Court
LACOMBE, Circuit Judge.
Duty was assessed under paragraph 193, as an article wholly or in part of iron or steel or other metal, at 45 per cent, ad valorem. It is not disputed that, if dutiable at all, it should be under this paragraph. The only claim made here — the importer has abandoned others which were set forth in the protest and discussed by the board — is that the automobile is entitled to free entry under—
“Par. 504. Books, libraries, usual and reasonable furniture, and similar household effects of persons or families from foreign countries, all the foregoing if actually used abroad by…
2Cases cited1 opinion
- Arthur v. MorganSupreme Court of the United States · 1884
3Cited by15 opinions
- In re the Estate of WinburnNew York Surrogate's Court · 1931
- Goggans v. SimmonsCourt of Appeals of Texas · 1958
- Denike v. United StatesCourt of Customs and Patent Appeals · 1914
- United States v. Auto Import Co.Court of Appeals for the Second Circuit · 1909
- In re the Will of BurnsideNew York Surrogate's Court · 1945
10 more not listed; retrieve them via the Exa API.