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according additional affirmed Appeals applied Appraisers assessed Assistant Attorney BARBER brief cents per pound centum ad valorem chemical chief value Circuit Court claimed classification collector colored composed conclusion condition Congress considered construction contained contention cotton counsel court Court of Customs covered Customs Customs Appeals decision designation determined dressed dutiable duty effect entered entry evidence examination fact finding finished follows furs further given glass Government held imported intent invoice involved Judge kind known language leather less manufacture MARTIN material matter meaning merchandise metal MONTGOMERY natural otherwise paragraph prepared present printed produced protest question reason record referred relating Reported in T. D. result reversed rule samples silk skins SMITH specially provided specific statute steel taken tariff act term testimony thereof tion trade Treas United United States Court VRIES wholly witnesses wood
Página 341 - Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs...
Página 85 - 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 291 - Manufactures of gutta-iiercha, * * * or of which these substances or any of them Is the component material of chief value, not specially provided for In this section, • * * 35 per centum ad valorem.
Página 255 - ... 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 shall exceed the value declared in the entry...
Página 301 - States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subject if separately imported. That the words "value
Página 300 - ... the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States...
Página 117 - Cuba, of the provisions of the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on December 11, 1902, or...
Página 23 - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
Página 231 - Provided further, That all labor performed and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury...