Treasury Decisions Under Customs and Other Laws, Volumen44U.S. Government Printing Office, 1924 Vols. for 1904-1926 include also decisions of the United States Board of General Appraisers. |
Dentro del libro
Resultados 1-5 de 75
Página 23
... rule does not avoid constitutional limitations upon the delegation of the power to tax when the tax at issue is a duty upon imports , for otherwise the elaborate and careful opinion of the Supreme Court in the case of Field v . Clark ...
... rule does not avoid constitutional limitations upon the delegation of the power to tax when the tax at issue is a duty upon imports , for otherwise the elaborate and careful opinion of the Supreme Court in the case of Field v . Clark ...
Página 25
... rule of construction governing all tariff statutes under all the authorities and quite irrespective of proof of commercial definition ( see the recent case of United States v . Aetna Explosives Co. , 256 U. S. 402 ) , and provided the rules ...
... rule of construction governing all tariff statutes under all the authorities and quite irrespective of proof of commercial definition ( see the recent case of United States v . Aetna Explosives Co. , 256 U. S. 402 ) , and provided the rules ...
Página 26
... rule of construction is that even in construing the limited power granted by the people to their Federal legislative agency , in the absence of an express prohibition , every intendment must be taken in favor of the constitutionality of ...
... rule of construction is that even in construing the limited power granted by the people to their Federal legislative agency , in the absence of an express prohibition , every intendment must be taken in favor of the constitutionality of ...
Página 27
... rule , and the burden does not fall upon the importer to upset such assessment , but , on the contrary , the burden of proof rests upon the Government to prove the facts which cause the American selling price of the comparable article ...
... rule , and the burden does not fall upon the importer to upset such assessment , but , on the contrary , the burden of proof rests upon the Government to prove the facts which cause the American selling price of the comparable article ...
Página 28
... rule of presumption in favor of the act of an official in customs is not of universal application , but is subject to exceptions from the nature and circumstances of particular groups of cases , of which I hold this case to be one . The ...
... rule of presumption in favor of the act of an official in customs is not of universal application , but is subject to exceptions from the nature and circumstances of particular groups of cases , of which I hold this case to be one . The ...
Otras ediciones - Ver todas
Términos y frases comunes
20 per cent additional duties Alizarine amberoid amended Appls appraiser Assistant Attorney Assistant Secretary beads benefit of drawback cent ad valorem cent thereof cent under paragraph cents per pound Chefoo chief value claimed dutiable classified collector of customs composed counsel Cust decision dollar drawback allowance drawback entry dutiable at 35 duty paid exceed the duty exportation with benefit filed foreign Form free entry free of duty galalith held dutiable Hoppin imported inches invoice July Krone lot number machine manufacturing record Markka MCKENZIE Moss metal Milreis number and date October Opinion by ADAMSON Opinion by HAY Opinion by MCCLELLAND Opinion by SULLIVAN paper paragraph 385 Peso petition port Pound sterling production provisions of paragraph provisions of section quantity Rate effective regulations remission of additional section 522 September 21 specially provided sworn abstract Sworn statement transmitted tael tariff act Tientsin TREASURY DEPARTMENT valorem under paragraph William W York
Pasajes populares
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.