Collin v. United States

U.S. Customs Court

Collin v. United States

2 Cust. Ct. 923, 1939 Cust. Ct. LEXIS 1693

CourtUnited States Customs Court

DecidedMay 2, 1939

DocketNo. 4565; Entry No. 224-H

StatusPublished

This text of 2 Cust. Ct. 923 (Collin v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Collin v. United States, 2 Cust. Ct. 923, 1939 Cust. Ct. LEXIS 1693 (cusc 1939).

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Opinion

Tilson, Judge:

Tbe merchandise in this case consists of flour-mill machinery imported from England and entered at the port of Houston, Tex.

In accordance with the stipulation of counsel, I find the proper dutiable value of said merchandise to be the c. i. f. duty paid Houston price of each machine £415 Os., Od., less charges for each machine from Liverpool to Houston of £19 15s. Od., less charges for each machine from factory to Liverpool of £2 6s. 8d., less duty at 27⅜ per centum, plus packing and cases, as invoiced. Judgment will be rendered accordingly.

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Tilson, Judge:

Tbe merchandise in this case consists of flour-mill machinery imported from England and entered at the port of Houston, Tex.

In accordance with the stipulation of counsel, I find the proper dutiable value of said merchandise to be the c. i. f. duty paid Houston price of each machine £415 Os., Od., less charges for each machine from Liverpool to Houston of £19 15s. Od., less charges for each machine from factory to Liverpool of £2 6s. 8d., less duty at 27⅜ per centum, plus packing and cases, as invoiced. Judgment will be rendered accordingly.

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Bluebook (online)

2 Cust. Ct. 923, 1939 Cust. Ct. LEXIS 1693, Counsel Stack Legal Research, https://law.counselstack.com/opinion/collin-v-united-states-cusc-1939.