Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Nide 4
The Court, 1913
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Abstract affirmed APPEAL from Board Appeals applied Appls Appraisers assessed Assistant Attorney BARBER Board of United bottles boxes Canada cent ad valorem cents per pound centum charge chief value claim classification collector composed condition Congress consideration construction containing contention cotton counsel court Court of Customs covered Cust Customs Appeals decision designed determine dutiable duty effect evidence export expressed fact finding follows free entry further Government held importers included intended Judge known language legislation manufacture MARTIN material matter meaning merchandise metal MONTGOMERY operation opinion otherwise paragraph port present printed produced protest provisions question reason record referred regulations relating Reported in T. D. result reversed rule samples SMITH specific statute substance sustained tariff act term testimony thereof tion trade Treas treaty United United States Court vegetable VRIES Wemple wholly witness wood pulp
Sivu 163 - Our constitution declares a treaty to be the law of the land. It is, consequently, to be regarded in courts of justice as equivalent to an act of the legislature, whenever it operates of itself without the aid of any legislative provision. But when the terms of the stipulation import a contract — when either of the parties engages to perform a particular act — the treaty addresses itself to the political, not the judicial department ; and the legislature must execute the contract before it can...
Sivu 54 - ... the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has been imported...
Sivu 86 - Articles or wares not specially provided for in this Act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum or other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.
Sivu 267 - ... wood pulp when imported directly or indirectly from such country, dependency, province, or other subdivision of government.
Sivu 157 - If either Party shall, hereafter, grant to any other nation, any particular favor in navigation or commerce, it shall, immediately, become common to the other Party, freely, where it is freely granted to such other nation, or on yielding the same compensation, when the grant is conditional.
Sivu 161 - No higher or other duties shall be imposed on the importation into the United States of any article, the produce or manufacture of the...
Sivu 220 - If the appraised value of any article of Imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry...
Sivu 179 - That so much of the several acts, imposing duties on the tonnage of ships and vessels, and on goods, wares, and merchandise, imported into the United States, as impose a discriminating duty on tonnage, between foreign vessels and vessels of the United States...
Sivu 164 - A treaty, then, is a law of the land as an act of Congress is, whenever its provisions prescribe a rule by which the rights of the private citizen or subject may be determined. And when such rights are of a nature to be enforced in a court of justice, that court resorts to the treaty for a rule of decision for the case before it, as it would to a statute.
Sivu 466 - Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates.