Perkins v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review óf a Decision by the Board of United States General Appraisers.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The merchandise in question is china clay imported from England, and is dutiable under section-1, par. 93, of the Tariff Act of July 24, 1897, c. 11, Schedule B, 30 Stat. 156 (U. S. Comp. St. 1901, p. 1632), at $2.50 per ton. The dispute is solely concerning the proper method of ascertaining the weight upon .which the duty is to be laid. The clay is almost invariably imported in casks, and it appears clearly from the testimony before the-*273court that for 40 years at least it has been the custom of the trade to reckon two of these casks to a ton of 2,240 pounds,…
2Cited by2 opinions
- L. E. Coppersmith, Inc. v. United StatesUnited States Customs Court · 1967
- Protest 822791-G of DalyUnited States Customs Court · 1942