Evening star. [volume] (Washington, D.C.) 1854-1972, 1911-04-17
q. s. Court of Customs Appeals.

April II, 1911. -.
Present: Presiding Judge montgomery
and Associate Judges Smith, Barber, De
Vries and Martin.
The following decisions were handed
down today:
No. 454: F. w Myers & Co.. appellants.
agt. the United States: opinion b. Mont
gomery. presiding judge: the merchandise
a product Of corundum crushed ana
ground to different degrees OF fneness: j,
was assessed Cor duty by the collector al
/ cent per pound as having sinlilitude
to emery. ground the importer claimed II
to be free as stone or sand not other
wise provided for or as crude rlinera
not. otherwise provided for: the board o:
general appraisers sustained the collector
and the decision of the board Is. affirmed.
No., 4G2. Austin. Baldwin & Co., appel
lants. agt. the United States: opinion, By
Mont gomery. presiding judge: the mer-
chandise was parts OF granite monuments
imported ready to be set up:jit was as
sessed for duty by the collector at 50 per
cent as granite dressed or polished no,
specially provided for: the importers
claimed IL to be dutiaole. at :35 per cent
az mineral substance not specially pro-
rided for or at 20 per cent as an . I'm
enumerated manufactured article: the
board OF general appraisers sustained the
collector and the decision of the board i.
affirmed.
!: No. 4s3. Stone & 5Downer Company. ap.
by Montgomery. presiding judge; the
merchandise was Oil distilled from wool
grease. or degras used principally for
dressing or stuffing leather: il was as
sessed for duty by the collector at d
per cent as an oil not specially provided
for; the importers claimed it to be free
as an oil. fit only for stuff1ng or DRESSING
| leather, or 10 be dutiable at one-half cent
per pound as wool grease: the board OF
general appraisers sustained the collector
decision n he hNo sI ic of
f1rneds :.
No. $40. The United States, appellant.
agt. w. B. Reading ct al; opinion by
Montsomery, presiding Judge. The aues-
impovted into the United States we're en-
titled to free entry as the product of
American fisheries or whether they were
dutiabie The board Of general apprais-
that they We're free and the decision of
the board is reversed.
No: 4N. Hygsia Antiseptic Toethpick
S1ms any. .n, appellant sst the United
Judge: The merchandise was paper as
sessed for duty by the collector at 80
per cent az cigarette paper The impor-
ter claimed 1t 10 be dutiabIe at % per
cent as paper not specially provided for.
The board Of general appraisers sus-
tained the collector and the decision Of
tn. board is affirmed.
No: 81: S. Stein & Co. appellant, agt.
the United States; opinion by De ries.
decided after rehearing. involves com
missions paid upon Bradford goods and
whether or not they constitute dutiable
items IN particular cases. Tie board of
general appraisers held that the commits
sions did constitute dutiabIe items. The
former decision Of this court Is held to
be correct and in accordance Herewith
the decision Of the board is reversed.
No. %: H. S. Beer. appellant: agt. the
Sf2feas >,s IA y~~ln
sociate judge. In this case the importer
protests against the validity Of the ap-
pratsenent. reappraisement and re-reap-
praisement OF certain embroidered robes,
OF. duty applicable. The decision of the
board which conducted the reappraise-
ment proceedings Is affirmed.
No. 20s. The Athena; Steel and Wire
States: opinion by De sVries associate
Judge. The merchandise was steel in the
form of bands or strips about three
inches wide. one-eiehth OF An inch thick
and over thirty feet in length, imported
in coils. They We're assessed for duty
by the collector at New York as steel in
all forms and shapes not specially pro-
vtded for The importers claimed tina t
they were dutiable as fat wire rods The
board of general appraisers sustained the
collector and the decision Of the board is
affirmed.
No. las James P. Smith &: Co. appel
lants. agt. the United States: opinion By
De Vries, associate judge. The merchan-
disc was preserved cherries in marasch no
in glass. They were assessed for duty
by the. collector at cent per pound and
35 per cent ad valerem and the bottles
were assessed for duty at 40 per cent.
Certain additional dutiable items were
added by the collector. such as corking.
wiring. labelling and preparing the mer-
chandise for shipping. The importer
claimed that the cherries were dutiable at
, cents per pound or p cents per bushel
and protested against the payment Of all
duties not legally chargeable upon said
Importation. The board OF general ap-
praisers Eeld these protests untimely as
the protests were made after reliquida-
ton. The decision OF the board is at
firmed.
No. 49,. r. r: Downing & Co. appel
lants. agt. the United States: opinion by
Martin. associate judge. The mcrchan-
disc was an unsceutetl- soap imported
from England. 1t was assessed for duty
by the collector at 90 per cent as fancy
toilet soap. The importers claimed that
1t was not a fancy nor perfumed soap
and dutiable only at 90 per cent as a
soap not specially provided for. The
board OF general appraisers sustained the
collector and the decision OF the board
is affirmed,
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