Evening star., 1914-06-01
THE COURTS.
q. S. Court of Customs Appeals

Present: Presiding Judge Montgomery
and Associate Judges Smith. Barber. De
Vries and Martin.
The following decisions were handed
down today:
No. 134s. R. F. Lang ct al. agt. United
States; opinion by Montgomery, presiding
Judge: castings of iron. which We're re-
ported by the appraiser to be parts of
brewing machines, were assessed by the
collector at 40 per cent as manufa ctures
of metal: the importers protested that
they We're properly dutable as iron cast
ines: the board of general appraisers
oVerruled the protest of the importers and
the decision of the board is reversed.
No. 1879. Merck & Co. agt. United
States: opinion by Smith associate Judge;
opium in bricks and cakes was assessed
by the collector at 50 a pound as opium
advanced beyond the crude state: the i'm
porters protested that the merchandise is
dutiable at S1.O per pound as crude
opium: the board of general appraisers
overruled the protest of the importers
and the decision of the board is reversed
No. 1856. Edward Denika agt United
States: opinion by Smith. associate judge;
engine wheels, mounted on axles, were
sent from Texas to Mexico for repairs to
tor assessed duty on the wheels and
axles as an entirety; the importers pro-
tested that only the tires had been ad-
Vanced in value and were dutiable and
goods returned; the board OF general ap-
pralsers overruled the protest of the i'm
porter and the decision of the board is
reversed
No. 1871. United States agt Castle
Gotthell & Overton: opinion by Associate
Judge Barber; wood pulp manufactured
IN Germany from pulp wood cut in Rus
sla was assessed for duty by the collec-
tor under the tariff act of 1903; the i'm
porters protested that it was properly
free of duty under the so-called Cana
dian reciprocity act Of 1911; the board
of general appraisers sustained the pro-
test of the importers and the decision Of
the board is affirmed
No. 1872. United States agt Sheldon
4 Company. ct al; opinion by Associate
Judge Barber: merchandise invoiced as
bar-le-duc red currants was assessed by
the collector at l cent per pound and
% per cent as preserved fruist; the inn
porters protested that it was properly
duitable at 35 per cent as jellies: the
board Of general appraisers sustained the
protest of the importers and the decision
of the board is reversed.
No. 1884. United States agt American
Express Company; opinion by Associate
Judge De Vries: the merchandise in this
sessed duty and liquidated the entry:
the importers protested that they had
duly filed an appeal to reappraisement.
which was undecided. and that therefore
the decision of the collector was void,
the board of general appraisers sustain
ed the protest of the importer and the
decision of the board is affirmed.
No. 1867. Mary Van Allen Thompson
agt. United States; opinion by De Vries,
associate judge; the appellant arrived
at the port of Boston. bringing with her
various articles of personal effects. upon
which duty was assessed by the collector;
appellant claims that she was not citi-
zen Of the United States. and that there
fore her personal effects were properly
free of duty; the board of general ap-
praisers overruled the protest Of the i'm
norter. and the Lewiston Of the board is
reversed.
No. 1872 B. Ulmann & Co. agt United
States; opinion by Martin. associate
judge: the merchandise. which was as
sessed by the collector at 90 per cent as
coronation cord of cotton was claimed
by the importer not to be cord, but to be
properly dutiable at 45 per cent as a
manufacture of cotton not specially pro-
vided for; the board of general appraisers
overruled the protest of the importer and
the decision of the board is affirmed.