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CASES REPORTED IN THIS VOLUME.

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Page Aki Co., United States 1.......

415 Eidlitz & Son (Inc.), as Agent, v. United American Express Co., United States v...... 483 States....------American Metal Co. (Ltd.), United States v. 440 Esposito et al. v. United States.....

334 American Shipping Co. et al. o. United States. 585 Farrell & Co. v. United States.

278 American Shipping Co. et al. o. United States. Feibleman & Co. (Inc.) v. United States....

108 American Smelting & Refining Co. o. United Fensterer & Ruhe et al., United States v..... 410 States.........--------

212 Fensterer & Voss (Inc.) v. United States..... Amerman & Patterson (Inc.) v. United States 117 Fidelity International Trust Co. et al. o. Andrews & Co., L'nited States o..... 258 United States..........

541 Anglo American Industrial Diamond Co.

Field & Co., United States v.... (Inc.) v. United States.............. 586 Field & Co. o. United States.......

586 Baldwin Shipping Co. r. United States..... 128 Finck-Jones & Libby (Inc.) v. United States. Balfour, Guthrie & Co.o. United States...

Fish v. United States.........

307 Barham, United States o...

Forbriger & Co. v. United States..

584 Barkey & Co., United States

Ford Motor Co. o. United States..

586 Barnard v. United States....

586 Fougera & Co. v. United States. Bayersdorfer & Co., United States r...

Fragele Bros., United States v.

381 Bemis Bros. Bag Co. r. United States..... 585 Fruit Products Corporation, United States v. 337 Bernard, Judae & Co. v United States...... 280 Fry & Friedsam v. United States. Bertrose Co. v. United States......... 19 Gallagher & Ascher, United States v....

472 Blass Co. (Inc.) v. United States.....

481 Gallagher & Ascher v. United States....... 585 Blumenthal & Co. (Inc.) v United States.... 176 Gandolfi & Co., United States v...

455 Borgfeldt & Co., United States v......... 324 Gertzen & Co. v. United States....

499 Bradford Co. et al. (l'nited States Impleaded) Glendinning, McLeish & Co. (Inc.), United 1. American Lithographic Co., an Ameri

States v...

222 can Manufacturer....

Glendinning, McLeish & Co. (Inc.), United Brown & Co. v. United States.....

States v... Brown & Co. et al. 1. United States..

Grant & Co. (Inc.) v. United States......... 215 Brown & Roese, United States

Grass Bros. v. United States....

587 Bush & Co.t'. United States.

Griffith v. United States....

585 Bush & Co.r, United States.

Gross, United States v.--.. Brown & Co. et al. v United States..

Haigh o. United States Bush & Co. (Inc.) v. United States..

Hampton, Jr., & Co. o. United States.... Cavendish Co. v. United States...

584 Hampton, Jr., & Co. o. United States ....... 582 Central Warehouse Co. v. United States....

Heller & Son v. United States.

368 Cheney Bros. r. United States............... 195 Hempstead & Son r. United States....

587 Cincinnati Chemical Works v. United States. 586 Hertzwig Trading Co. v. United States...... 585 Closson Co., L'nited States v......

470 Hobe Button Co. v. United States......... 341 Cofod Co., United States r ..... 539 Hogan, United States v......

121 Commercial Diamond Co. o. United States.. 586 Hopkins Co. v. United States.....

296 Comstock & Theakston v. United States..... 502 Hoyt, Shepston & Sciaroni v. United States. Conkey & Co., United States v......

552 Hoyt, Shepston & Sciaroni v. United States. Cruger's (Inc.) v. United States... . 516 Hubbard & Co. et al. r. United States Darling & Co. (Inc.) v. United States..

Hurst & Co. v. United States.......... Darling & Co. (Inc.) v. United States...... 584 Mlinois Duster Co. v. United States ----De Villamil, United States o.

255 Innes & Co. v. United States...... Decorated Metal Manufacturing Co. (Inc.), International Clearance Co., United States v. an American Manufacturer. v. United States

International Forwarding Co., United and Pickfords Colonial (Inc.). 140 States ....

530 Delapenha & Co. et al., V'nited States r.... 209 International Forwarding Co. et al. v. United Diana et al. r. United States.......

290 States...-----Dominion Canners (Ltd.) v. United States.. International Minerals & Metals Corporation Doob- Friedman Corporation o. United States 586 r. t'nited States.....

245 Doragon Co. et al., United States r...... 524 | International Products Co. o. United States. 584 Downing Co. o. United States......

391 International Sales Co. et al. o. I'nited States. 506 Downing & Co. (Inc.) r. United States ...... 451 Ishimitsu Co.t. United States....

477 Durbrow & Hearne v. United States ........ 225 Johnson r. l'nited States.....

584

413 584 490

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Kaplan Bros. v. United States...

Parfums d'Orsay (Inc.) v. United States..... 104
Kelley Hardware Co., United States v... 204 Parkhurst & Co. et al. v. United States..... 370
Kennedy & Sons v. United States..
347 Peabody & Co. v. United States...

354
Keve & Young v. United States....--- 103 Pearman et al. v. United States........ 284
Kleinberger & Katz v. United States... 571 Penick & Ford (Ltd., Inc.) v. United States. 218
Klipstein & Co. v. United States....

585 Penick & Ford (Ltd., Inc.) v. United States .. 432
Koons, Wilson & Co. v. United States.... 418 Proctor Co. v. United States..----

535
Kresge Co., United States v.......
34 Raybestos Co. v. United States....

332
Krower-Tynberg Co., United States v...... 586 Rhodia Chemical Co. v. United States....
Kubie & Co. v. United States.....

468 Rice & Fielding (Inc.), United States v......
Kuttroff, Pickhart & Co. v. United States

Richard & Co, et al., United States u
Kuttroff, Pickhardt & Co. (Inc.) v. United

Ringk & Co. v. United States.
States.-
299 Robinson & Co., United States o.

145
Kutroff, Pickhardt & Co. (Inc.) v. United

Roeller-Struss Co. v. United States.

189
States..

316 Roger & Gallet v. United States...
Kutroff, Pickhardt & Co. (Inc.) v. United

Rozelaar v. United States...

567
States....
317 Sabin, United States v...-.....

520
Kuttroff, Pickhardt & Co. (Inc.) v. United

Sandoz Chemical Works v. United States.... 512
States...-.
447 Scaramelli v. United States....

134
Lang et al. v. United States...........
585 Schmid v. United States....

585
Lehn & Fink (Inc.) v. United States.........

Schram r. United States.----

585
Levy Co. v. United States --------

550 Seeman Bros. (Inc.) et al. v. United States...
Levy Corporation et al., United States o... 181 | Shaw & Co. v. United States. ----------
Levy Corporation et al. v. United States... 181 Sheldon & Co. et al. v. United States....... 474
Lindsley Bros. Co. v. United States
138 Shing & Co. v. United States

584
Lindsley Bros. Co.o. United States...... 585 Smillie & Co., United States...

365
Lindsley Bros. Co. v. United States.
585 Smith & Co., United States v...

384
Long Beach Willow Furniture Co. et

Southern California Fertilizer Co., United
United States v.----------

462 States v..-------

........
Lung & Co. o. United States....

585 Southern California Fertilizer Co., United
Lung & Co.o. United States.....
585 States 1.-------

585
Lunham & Moore v. United States

137 Southern Paper Co. (Ltd.), United States .. 250
Malone, United States ......

178 Standard Growers' Exchange 1. United
Marks Co. et al. v. United States...
110 States....

584
Martorelli, United States v....

Stegemann, United States .....

198
Martorelli v. United States...
327 Sterling Bronze Co., United States.---

338
May Co. v. United States.
266 Stern r. United States.........

514
McKesson & Robbins v. United States.. 585 Sternfeld v. United States

172
Meadows, Wye & Co. v. United States... 396 Stewart Co., United States o.
Mecke & Co. et al. v. United States.-
237 Stirn v. United States... .

42
Metz & Co. v. United States
570 ! Stone & Downer. United States .. .

293
Meyer & Lange v. United States...

Stone & Downer Co. et al. v. United States.. 62
Meyer Co., United States v.........

124 Stone & Downer Co. et al. o. United States..
Meyers & Co., United States v...

586 Swain & Boggs Co., United States ....
Michelson & Co., United States v -------- 402 Thomas Co. r. United States.....

425
Mitchell, United States .........

133 Thompson-Starrett Co., Unlted States ..... 28
Mitsui & Co. o. United States...

Thompson-Starrett Co. v. United States... 37
Morris, Mann & Reilly v. United States..... 586 Thurlow Co. (Inc.) v. United States.....

275
Morris, Mann & Reilly (Inc.) v. United

Togasaki & Co. et al. v. United States ..

463
States...--------

390 | Tong & Co.o. United States....
Myers & Co. v. United States.......

350 Turner & Co. et al. v. United States..
National Importing Co. (Inc.) et al., United

Uberti & Cia. 1. United States

373
States ...
186 Van Doorn v. United States..--

167
Neuman & Schwiers Co., United States v.... 207 Vandegrift & Co. 2. United States..

230
Newport Co. v. United States......

115 Von Bremen, Asche & Co. v. United States.
Newport Co. v. United States.....

584
Wanamaker v. United States....

193
New York Importing Co. v. United States... 585 Wanamaker et al. r. United States........
Nippon Co. o. United States..---

548 Weill & Co. (Inc.) 1. United States.--------- 11
Nippon Yusen Kaisha v. United States...-

Whittaker, Clark & Daniels v. United States. 584
Noe & Sons et al., United States o.

Wile, Sons & Co. v. United States.. -------- 587
North American Mercantile Co. v. United Wimpfheimer & Co.v. United States....... 546
States..

170 Witcombe, McGeachin & Co. et al. v. United
Pacific Orient Co. v. United States....... 138 States ------------
Pacific Orient Co. v. United States....

584 | Wood & Sons, United States o.........

327

533

15

557

13

48

407

306

200

CASES CITED IN THIS VOLUME.

37

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573

303

157

349

1.........

.............................

551

365....

585

427

Page

Page Acker v. United States, 1 Ct. Cust. Appls. 328. 562 Bahnsen v. United States, 7 Ct. Cust. Appls. Adams et al. v. Bancroft, 1 Fed. Cas. 84....

385...---------Adams, United States v., 73 U. S. 101....... 383 Baker Castor Oil Co., United States v. Aitken, Son & Co. o. United States, 6 Ct.

Cust. Appls. 338........

117 Cust. Appls. 232..--

Barber 1. Coit, 118 Fed. 272..--------------..

383 American Bead Co., United States v., 7 Ct. Bartlett v. Kane, 16 How. 263. Cust. Appls. 132........

Bartley Bros. & Hall et als. o. United States, American Bead Co., United States v., 9 Ct.

3 Ct. Cust. Appls. 363.....

481 Cust. Appls. 27............................ 187 Bartram v. United States, 77 Fed. 604.---... 450 American Bead Co. v. United States, 7 Ct. Bate Refrigerating Co.o. Sulzberger, 157 U.S. Cust. Appls. 18................. 331, 526, 528, 531

........ 74, 560 American Chicle Co., United States v., 10 Ct. Batten & Co. v. United States, 5 Ct. Cust. Cust. Appls. 98.........

...... 465
Appls. 447........

236 American Cigar Co. and Falk & Bro. 0.

Baumgarten 1. Magone, 50 Fed. 69....... 585 United States, 146 Fed. 484..---------... 21, 269

Bayersdorfer & Co. v. United States, 7 Ct. A merican Colortype Co. r. United States, 9

Cust. Appls. 66 ..... Ct. Cust. Appls. 212.

.......... 85, 198

Beach, United States v., 8 Ct. Cust. Appls. A merican Express Co., United States v., 5

115 Ct. Cust. Appls. 125..........

Beebe & Sons, United States v., 122 Fed. 762.. 372 American Express Co., L'nited States 1., 6 Ct.

Beebe, United States r., 117 Fed. 670.--. ---- 372 Cust. Appls. 36......................... 283, 576

Beer r. United States, 1 Ct. Cust. Appls. 484.. 166 American Express Co., United States v., 7 Ct.

Belcher e. Linn, 24 How. 508.

157 Cust. Appls. 169....

Beloit v. Morgan, 7 Wall. 623.

243 American Express Co.v. United States, 4 Ct.

Bendernagel v. Cox, 19 Wend. 207........... 243 Cust. Appls. 279.-

143

Benjamin Iron & Steel Co.o. United States, American Railway Express Co., United

2 Ct. Cust. Appls. 159.---------... 208, 390, 423 States 0., 11 Ct. Cust. Appls. 88. ------

Bennett, United States v., 2 Ct. Cust. Appls. A merican Sugar Co. v. United States, 202

249.... -------------- - U. S. 563......

........... 269, 292

Bertrose Co., United States r., 11 Ct. Cust. American Sugar Refining Co.v. United States,

Appls. 277......

195 1 Ct. Cust. Appis. 228..-------------- 438 Bertrose ('0. v. United States, 12 Ct. Cust. American Sugar Refining Co. 1. United

Appis. 19....

413 States, 3 Ct. Cust. Appls. 69...----------- 439 Bishop, United States r., 125 Fed. 181.----- 443 Anheuser-Busch Brewing Association 0. Blackford r. Wilder, 28 Appls. D. C. 535..... 244 United States, 207 U.S. 556....

585 Bliven o. lnited States, 1 Ct. Cust. Appls. Arnold o. United States, 13 ('. S. 103........

205. Arnold v. United States, 13 U.S. (9 Cranch) Bloomingdale, United States 9., 10 Ct. Cust. 103....

...... 268, 272 Appls. 149.------Arredondo, United States r., 6 Pet. 691...... 157 Borgfeldt & Co., United States v., 11 Ct. Cust. Arthur o. Cumming et al., 91 U. S. 362...--- 566 Appls. 129.-------Athenia Steel & Wire Co. t. United States, 1 Borgfeldt & Co. r. United States, 11 Ct. Cust. Ct. Cust. Appls. 494..---

Appls. 421... Atlantic Transport Co.r. United States, 5 Ct. Boye Needle Co.c. United States, 5 Ct. Cust. Cust. Appls. 373............

149 Appls. 43......... Auffmordt o. Hedden, 137 U.S. 310 ........ 157 Bradford Co.et al. (United States impleaded) Austin, Baldwin & Co.o. United States, 7 Ct.

0. American Lithographic Co., an AmeriCust. Appls. 186....

46 can manufacturer, 12 Ct. Cust. Appls. Austin, Nichols & Co.r. United States, 4 Ct.

318.....

...--.-.--.--. 329, 344, 345 Cust. Appls. 313..........

467 Bradshaw & Co., United States r. 5 Ct. Cust. Austin, Nichols & Co. r. United States, 6 Ct.

Appls. 121..--------------------- 152, 161 Cust. Appls. 9....-. 408, 467 Brennan v. United States, 136 Fed. 473...... 349 Auto Import Co., United States t., 168 Fed. Brown & Co. et al. 1. United States, 12 Ct. 242......-----

............ 143, 334 Cust. Appls. 26.--------.. 104, 137, 209, 222, 252 Bache & Co. v. United States, 11 Ct. ('ust. Brown & Co. et al. r. United States, 12 Ct. Appls. 314.

c..... 430! Cust. Appls. 93........... 274, 310, 316, 441, 539

42

499

585

IX

180

501

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148

Page Brown & Roese, United States v., 6 Ct. Cust. Appls. 382.

..101, 137 Brown, United States 0., 2 Ct. Cust. Appls. 189.... ..............

400 Buettner, United States 0., 133 Fed. 163.-... 369 Burgess v. Converse, 4 Fed. Cas. 726......... 165 Burgess o. Salmon, 97 U. S. 381.------------- 499 Burlington Venetian Blind Co., United

States 0., 3 Ct. Cust. Appls. 378........... 366 Burr, United States 0., 159 U. S. 78........ 269, 292 Bush & Co., United States 0., 5 Ct. Cust.

Appls. 127......
Bush & Co. o. United States, 6 Ct. Cust.

Appls. 401...----
Bush & Co. v. United States, 11 Ct. Cust.

Appls. 246.--------
Bush & Co. v. United States, 12 Ct. Cust.

Appls. 139...........
Buss & Warner, United States 9., 3 Ct. Cust.

Appls. 87.---------------------------------
Cadwalader v. Zeh, 151 U. S. 171...--------
Calhoun v. United States, 122 Fed. 894.-----
Cameron v. United States, 231 U. S. 710.....
Campbell v. United States, 107 U. S. 407.... 451
Carriere o. United States, 163 Fed. 1009.....
Carter v. United States, 1 Ct. Cust. Appls. 64. 179
Causse Mfg. Co. v. United States, 151 Fed.

------------ 119, 338, 555 Central Vermont Railway Co. 0. United

States, 10 Ct. Cust. Appls. 31...---. 285, 454 Chew Heong v. United States, 112 U. S. 536. 99 Chew Hing Lung o. Wise, 176 U. S. 156.... 496 Chicago, R. I. & P. Railway Co.o. Chickasha National Bank, 174 Fed. 923...

60 Child Labor Tax Case. 259 U. S. 20

304 Church of Holy Trinity v. United States, 143 U.S. 457.......

---..... 217, 349, 559 Claggett o. Crawford, 12 Gill & Johnson's

Reports, 275... ...
Cochran Co. et al. v. United States, 10 Ct.
Cust. Appls. 62.....

---Cohn v. United States, 4 Ct. Cust. Appls.

378......---------
Coles v. Collector, 100 Fed. 422.
Comorata, United States 0., 2 Fed. 145.-.----
Constance 0. United States, 11 Ct. Cust.
Appls. 435.-----

269 Coroneos Bros., United States v., 9 Ct. Cust. Appls. 220......

--- 467, 549 Creamer v. Bivert, 214 Mo. 473; 113 N. W. 1118.........

314 Credit Co.v. Arkansas Railway Co., 128 U. 8. 258.

149 Cromwell v. County of Sac, 94 U. S. 351..... 243 Cronkhite Co., United States v., 9 Ct. Cust.

531

Page Danker & Marston, United States o., 2 Ct. Cust. Appls. 522..

----. 465, 480 Danker & Marston, United States 0., 2 Ct.

Cust. Appls. 462. Darling, United States v., 10 Ct. Cust. Appls. 57...

----... 454, 526 Darling & Co. o. United States, 12 Ct. Cust. Appls. 86.......

------- 277, 419 Davies Co., United States o., 11 Ct. Cust.

Appls. 392..-------------- 70, 81, 123, 178, 494, 566 Davies, Turner & Co., United States v., 5 Ct.

Cust. Appls. 196...---------------------- 214 De Boer, United States v., 6 Ct. Cust. Appls. 30...........

468 De Jonge v. Magone, 159 U. S. 562----Delapenha v. United States, 6 Ct. Cust.

Appls. 18.... . Denike v. United States, 5 Ct. Cust. Appls. 364...

333 Dennison Mfg. Co. v. United States, 72 Fed. 258...

367 Devoy v. United States, 3 Ct. Cust. Appls. 444.....

573 Diana et al. o. United States, 12 Ct. Cust. Appls. 290.------

340 Dingelstedt v. United States, 91 Fed. 112.... 227 Doragon Co. et al., United States 0., 12 Ct.

Cust. Appls. 524..---------Doremus, United States 0., 249 U. S. 86..---- 304 Douglas & Berry, United States 0., 6 Ct. Cust. Appls. 100...------

363 Downing, United States 1., 201 U. S. 354..... 227 Downing o. United States, 2 Ct. Cust. Appls. 278...

538 Downing & Co., United States v., 7 Ct. Cust.

Appls. 479......
Downing & Co.v. United States, 11 Ct. Cust.

Appls. 310......
Downing Co. v. United States, 11 Ct. Cust.
Appls. 73......

582 Drakenfeld & Co. 0. United States, 2 Ct. Cust. Appls. 512...--

504 Drakenfeld & Co. o. United States, 9 Ct. Cust. Appls. 124......

504 Ducommun Hardware Co., United States v.,

7 Ct. Cust. Appls. 353..... Dudley, United States 0., 174 U. S. 670..-... 15,

39, 574 Dunlap v. United States, 173 U. S. 65; S. C. 33 Ct. Cls. 135.

----.. 69, 450 Dunterman . Storey, 40 Neb. 444........... Durbrow & Hearne Manufacturing Co. o.

United States, 9 Ct. Cust. Appls. 178...... 143 Earnshaw v. Cadwalader, 145 U. S. 247..---Edmonson v. Bloomshire, 74 U. S. 306....... 149 Eidman r. Martinez, 184 U, S. 578.------ 454 Elliott v. Swartwout, 35 U. S. (10 Pet.) 137.. 71 European Watch & Clock Co., United States 0., 11 Ct. Cust. Appls. 363...---.

526 Fabbri v. Murphy, 95 U. S. 191............ 269, 292 Faber v. United States, 221 U. S. 649...---- 269, 292 Fenton, United States v., 5 Ct. Cust. Appls.

173..-- --------- --- ----------Fenton v. United States, 1 Ct. Cust. Appls. 529.

--. 15, 585

329

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Appls. 129...............................

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Crosby o. Rusby, 42 Appls. D. C. 341......
Cross v. United States, 1 Ct. Cust. Appls.

337..--
Cruger's (Inc.) v. United States, 12 Ct. Cust.
Appls. 516......

547 Cummings et al., United States v., 65 Fed.

495.......... Cunard Steamship Co. v. Mellon, 262 U. S. 100.

.... 270, 292

394

529.....................--

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