Legal Opinion

United States v. Shallus

Court of Customs and Patent Appeals

Decided December 2, 1916No. 1716PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 39392.

1Opinion of the CourtSmith, Judge

Four cabinets, one bureau, one writing table, four side tables, five tables, one sideboard, one dining-room table, one small chair, two chairs, two armchairs, one dressing chest, three dressers, two commodes, two buffets, and two screens, imported at the port of Baltimore, were assessed for duty by the collector of customs under various paragraphs of the tariff act of 1913. The importer protested that the goods were artistic antiquities more than 100 years old, and that they were therefore free of duty under that part of the free list of said act which, in so far as it is pertinent, reads as…

2Cited by1 opinion

  1. Richards v. United StatesCourt of Customs and Patent Appeals · 1934

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