The Washington herald., 1911-04-18
Court of Customs Appeals.

| Present: Presiding Judge Montgomery and Asso-
/ cate Judges Smith. Barber De Nries. and Martin.
| The. following decisions were handed down to-day
| No. 49, F. W. Myers q Co. appellants. vs. The
i United States. Opinion By Montgomery. presiding
Judge. The merchandise was cor7lndum ore concsn,
| tntes II was product Of cur,ndum crushed and
ground to different degrees Of fneness- II was as
sessed for duty by the collector at cent per pound
as having similitude TO emery. ground. The i'm
porter claimed it 10 be free stone or sand not
otherwise provided for. crude mineral not
| otherwise provided for. The board Of general ap
rraisers sustained the collector and the decision Of
| the board is affirmed
No. 49, Austin Baldwin & Co. appellants, rs.
The United States Opinion BY Montgomery. pre-
siding judge. The merchandise parts Of granite
monuments imIUrted ready TO be set up. IL was
assessed for duty by the collector at 80 per csnt as
granite dressed polished not specially provided for
The importers claimed il to be dutiable at S per
cent a mineral substance not specially provided
| for or al % per cent as an unenumerated manufac-
tTred article. The board Of general apTraisers sus
tanned the collector and the decision Of the board
is affirmed.
| No 4s3 Stone Dowrer Company appellants.
The United States. Opinion by Montgomery. pre-
| siding judge. The merchandise was oil distilled
from wool grease degras used principally for dress
ing s:ufing leather II assessed for duty by
the collector at Is PER cent as an oil not specially
provided for. The importers claimed It to be free
oil fit only for stuftng dressing leather or
to be dutiabe at Il cent PER pound wool grease.
The board Of general appraisers sustained the collec~
tor. and the decision Of the board is affirmed.
No. $40. The United States, appellant, vs.. W. Il.
Reading ct al. Opinion by Montgomery. presiding
Judge The question In this is whether certain
fsh imported into the United States were entitled
TO fp entry the product Of American fisheries o.
whether they were dutiable. The board Of general
aTpraisers allowed the claim Of the importer that
they free. and the decision Of the board Is re-
yersed.
No. IOi. Hygeia Antisertic Toothpick Company.
appellant. vs. The United States Opinion by Bar
Der. associate Judge. The merchandise paper as
sessed for duty by the collector at 60 per cent as
cigarette paper. The importer claimed It to be du-
table at Is Ter cent paper not specially provided
for The board Of general appraisers sustained the
collector and the decision Of the board Is affirmed.
No. 81. $. Stein & Co. appellant. rs. The United
States Opinion by DE VreS. associate Judge This
case which decided after rehearing involves
commissions paid upon Bradford goods and whether
or not they constitute dutahle items in particular
caseS The beard Of general appraisers held that the
cummissiuns did Constitute dutiAble items The for
decision Of this court Is held TO be correct. and
in accordance Herewith the decision Of the board is
reversed.
No. q H. S. Beer. appellant '. The United
States
Opinion by DE yres associate Judge.
In this case the importer protests against the
validity Of the appraisement. reappraisement, and
rereapprsiSemsnt of certain embroidered robes there
being controversy as to the rate Of duty ap
plicable
The decision Of the board which conducted the
reaprraisement proceedings Is affirmed.
No. 9s. The Athena Steel and Wire Company
appellants The United States.
Opinion by DE Nries associate judge.
The merchandise steel in the form Of bands
or strips about inches wide u Of inch thick
and over 30 feet in length. imported In coils. They
assessed for duty by the collector at New York
steel in all forms and shapes not specially pro
vided for. The importers claimed that they were
dutiable as fat wire rods
The board Of general appraisers sustained the
collector and the decision Of the board is affirmed.
No. l4s James p. Smith & Co, appellants. vs
The United States.
Opinion by De vres, associate Judge. e.
The merchandise preserved cherries in mara
schino in glass They assessed for duty by
the collector at lc per pound and s. per cent ad
racrem and the bottles were assessed for duty at
10 per cent Certain additional dutiable items were
added by the collector. such corkng. wiring, Ia
beling and preparing the merchandise for shipping.
The importer claimed that the cherries were du-
table at &c per pound CT sc per bushel and pro
tested against the payment Of all duties not le-
gally chargeable upon said importation.
The board Of general appraisers held these pro
tests untmey as the protests were made after re;
liauidatiGn The decision Of the board is affirmed.
No 43l. r. T. Downing Co., appellants, vs.
The United States.
OuiriOn by Martin. associate Judge
The merchandise was Pears unscented soap i'm
ported from England. 1t was Assessed for duty by
the collector at 50 per cent a fancy toilet soap.
The importers claimed that IL was not fancy nor
a perfrmed toilet soap and dutiable only at 20 per
cert as a soap not specially provided for.
The board Of general appraisers sustained the COL
lector and the decision Of the board is affirmed.