Treasury Decisions Under Customs and Other Laws, Volumen44
U.S. Government Printing Office, 1924
Vols. for 1904-1926 include also decisions of the United States Board of General Appraisers.
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20 per cent Abstract accordance additional duties allowance amended American appeal application Appls appraiser assessed Assistant Secretary Attorney authority beads blue bond Brown cent ad valorem cent under paragraph certified chief value claimed dutiable classified collector of customs composed Concerned consists containers counsel court covered currency Cust dated December decision described dollar drawback duty effective entered entry evidence exported fact filed follows foreign Form Franc fruits glass gold Government held hold imported inches invoice Italy July kind known less machine manufacture manufacturing record marked material MCKENZIE Moss merchandise metal November October officers Opinion overruled paid paste permit Peso petition port pound present production properly protest provision quantity question reason record regulations rule September showing shown Signed sugar SULLIVAN sustained Sworn statement tariff act testimony thereof TREASURY DEPARTMENT United valorem under paragraph York
Página 327 - Imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised; and 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...
Página 256 - The foreign value or the export value, whichever is higher; (2) If the appraiser determines that neither the foreign value nor the export value can be satisfactorily ascertained, then the United States value; (3) If the appraiser determines that neither the foreign value, the export value, nor the United States value can be satisfactorily ascertained, then the cost of production...
Página 73 - An Act to codify, revise, and amend the laws relating to the judiciary.
Página 167 - This court has often decided that statutes of limitation affecting existing rights are not unconstitutional, if a reasonable time is given for the commencement of an action before the bar takes effect.
Página 140 - All laws should receive a sensible construction. General terms should be so limited in their application as not to lead to injustice, oppression, or an absurd consequence. It will always, therefore, be presumed that the legislature intended exceptions to its language, which would avoid results of this character. The reason of the law in such cases should prevail over its letter.
Página 41 - That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof...
Página 21 - ... including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States.
Página 140 - Where the language of a statute, in its ordinary meaning and grammatical construction leads to a manifest contradiction of the apparent purpose of the enactment, or to some inconvenience or absurdity, hardship or injustice, presumably not intended a construction may be put upon it, which modifies the meaning of the words, and even the structure of the sentence.
Página 135 - Act), by whatever name known, and to whatever use applied, and whether or not named, described, or provided for elsewhere in this Act, when composed wholly or in chief value of yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, beads, bugles, spangles, or...
Página 21 - ... (c) The ad valorem rates provided in this paragraph shall be based upon the American selling price (as defined in subdivision (g) of section 402, Title IV), of any similar competitive article manufactured or produced in the United States. If there is no similar competitive article manufactured or produced in the United States then the ad valorem rate shall be based upon the United States value, as defined in subdivision (e) of section 402, Title IV.