Evening star., 1911-01-12
U. S. Court of Customs Appeals.

No. 800. John l.. Vandiver. appellant
agt. the United States; opinion by Hunt
associate judge. The merchandise con-
sisted of certain boxes assessed by the
collector as smokers articles at GO per
cent ad valorem. The importer claimed
that they were manufactures of china,
glass. leather or wood duitable at :5 or
A. per cent. The board of general ap-
praisers allowed the importers claim as
to exhibits 8. 8. 10 and l., and sustained
the collector as to the remainder. The
decision of the board is affirmed except
that the importers claim as to exhibit
IL is allowed,
No. 20. The United States. appellant,
agt. Wells. Fargo & Co.; opinion by De
Vries. associate judge. The merchandise
was rhodium imported at New York and
assessed for duty as crude metallic
mineral substance at 20 per cent ad
valorem. The importer claimed that it
was a platina metal and entitled to en-
try free of duty. The board of general
appraisers overruled the collector and al
lowed the claims of the importer The de-
ciSfOn of the board is reversed.
No. 33. Magnus. Mabee d Reynard. ap-
pellant, agt. the United States: opinion by
De Vries, associate judge. The merchan-
disc was artificial musk imported at New
York and assessed by the collector at %
per cent ad valorem as a chemical COM
pound not specially provided for. The
importer claimed that it was coal tar
preparation dutiable at 20 per cent The
board of general appraisers sustained the
collector and the decision of the board is
affirmed.
No. Al. Guthman. Solomons & Co.. ap-
pellant, agt the United States: opinion
by De Vries, associate judge. The mer-
chandise was hair rolls commonly called
rats" They were assessed by the col
lector for duty as wearing apparel at Al
cents per pound and 60 per cent ad
valorem. The importer claimed that they
were manufactures of metal at 4o per
- nSco,.
sustained the collector and the decision
Of the board is affirmed.
No. 53. s. S. Pierce Company. appel
liant. agt. the United States: opinion by
De Vries, associate judge. The merchan-
disc was capers. They were assessed for
duty by the collector at Boston as sauce.
at 40 per cent. The importer claimed that
they were either drug or an unenu-
merated article. and were free or dutiable
at 10 or 20 per cent The board of general
court for the district of Massachusetts
sustained the collector. The decisions of
the board and court are reversed, and
merchandise is found dutiable at 20 per
cent.
No. 216. The United States, appellant,
agt. Grossfeld & Roe Company: opinion
by Barber. associate judge. The mer-
chandise was dried peas imported at
NoRales. Arizona. The date of entry
was such as to cause a question
as to whether it was dutiable under the
act of 1897 at 30 cents per bushel or under
the act of 1909 at % cents per buShel
The collector assessed duty at the higher
rate. The board of general appraisers de-
cided that part Of the merchandise was
dutiable under the act of 1897 and part
under the act of 1909. The decision OF
the board is modified and all of the mer
chandise is held dutiable at the higher
rate.
No. 80. ]. Krusi. appellant. agt the
United States: opinion by Smith. associ-
ate judge. The merchandise was collar
sessed for duty by the collector at New
York as silk wearing apparel at 60 per
cent. The importer claimed that they
were manufactures Of silk at 80 per cent
or manufactures of cotton at 45 per cent.
The board of general appraisers sus-
the board is affirmed.
No. 116 knauth, Nachod G. Kuhne, ap-
pellant, agt the United States; opinion by
Smith. associate judge. The merchandise
was woven fabrics of silk and cotton
They were assessed for duty by the COL
Importer claimed that they were dutiable
as jacquard figured goods at 80 per cent.
The board of general appraisers sus-
tanned the collector and the decision of
the board is reversed.
No. 175 julius c. Wolff & Co. appel
liant. agt. the United States; opinion by
Smith. associate judge. The merchandise
was Chinese mating imported at New
Orleans. The appraiser at that port adj
vanced the goods q cent per square yard
over the value named in the invoice.
The board of general appraisers sus-
tained the local appraiser and the deci-
sion Of the board is affirmed.
Nos 541 and $40. Dunlop & Ward. ap-
pellant. agt. the United States; dismissed
upon stipulation of counsel.