Leerburger v. United States

U.S. Circuit Court for the District of Southern New York

Leerburger v. United States

130 F. 1022, 1904 U.S. App. LEXIS 4870

CourtU.S. Circuit Court for the District of Southern New York

DecidedJune 1, 1904

DocketNo. 3,344

StatusPublished

This text of 130 F. 1022 (Leerburger v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Leerburger v. United States, 130 F. 1022, 1904 U.S. App. LEXIS 4870 (circtsdny 1904).

Pincite

Opinion

TOWNSEND, Circuit Judge.

The merchandise in question consists of certain piece dyed silk and cotton goods, which were returned for duty as manufactures of cotton and silk, cotton chief value, and assessment made at the rate of 8 cents per square yard and 30 per cent, ad valorem, under the provisions of paragraph 311 of the act of 1897. Act July 24, 1897, c. 11, § 1, Schedule I, 30 Stat. 178 [U. S. Comp. St. 1901, p. 1659]. The importer protested, claiming the same to be dutiable at the rate of 50 per- cent, ad valorem, as a-manufacture of silk not specially provided for, under the provisions of paragraph 391 of said act. Schedule L, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670]. The board of appraisers overruled the protest. Upon appeal to this court the importer has introduced three expert witnesses, who testify that silk is the chief value of the merchandise in question. The government has introduced no evidence to contradict this testimony. The decision of the Board of General Appraisers is reversed.

Free access — add to your briefcase to read the full text and ask questions with AI

TOWNSEND, Circuit Judge.

The merchandise in question consists of certain piece dyed silk and cotton goods, which were returned for duty as manufactures of cotton and silk, cotton chief value, and assessment made at the rate of 8 cents per square yard and 30 per cent, ad valorem, under the provisions of paragraph 311 of the act of 1897. Act July 24, 1897, c. 11, § 1, Schedule I, 30 Stat. 178 [U. S. Comp. St. 1901, p. 1659]. The importer protested, claiming the same to be dutiable at the rate of 50 per- cent, ad valorem, as a-manufacture of silk not specially provided for, under the provisions of paragraph 391 of said act. Schedule L, 30 Stat. 187 [U. S. Comp. St. 1901, p. 1670]. The board of appraisers overruled the protest. Upon appeal to this court the importer has introduced three expert witnesses, who testify that silk is the chief value of the merchandise in question. The government has introduced no evidence to contradict this testimony. The decision of the Board of General Appraisers is reversed.

Cite This Page — Counsel Stack

Bluebook (online)

130 F. 1022, 1904 U.S. App. LEXIS 4870, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leerburger-v-united-states-circtsdny-1904.