US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

OBERTEUFFER V. ROBERTSON, 116 U. S. 499 (1886)

Subscribe to Cases that cite 116 U. S. 499 RSS feed for this section

U.S. Supreme Court

Oberteuffer v. Robertson, 116 U.S. 499 (1886)

Oberteuffer v. Robertson

Argued January 6-7, 1886

Decided January 25, 1886

116 U.S. 499


Under section 7 of the Act of March 3, 1883, 22 Stat. 523, the cost or value of paper cartons or boxes in which hosiery and gloves are packed in Germany and transported to the United States, and the cost or value of the packing of the goods in the cartons and of the cartons in an outer case, are not dutiable items either by themselves or as part of the market valve abroad of the goods unless the cartons are of a material or form designed to evade duties thereon or are designed for use otherwise than in the bona fide transportation of the goods to the United States.

Where the cartons are of the usual kind known to the trade before the act of 1883 was passed as customarily used for covering and transporting such goods, and are intended to accompany them and remain with them in the hands of the retail dealer until the goods are sold to the consumer, they are designed for use in the bona fide transportation of the goods to the United States within the meaning of the act, and their cost or value is not a dutiable item.

Where the importer is not dissatisfied with the appraisement of his goods per se, but only with the addition to the entry of items for cartons and packing, his proper remedy is not to apply for a reappraisement, but to protest and appeal.

This was an action brought to recover back duties alleged to have been illegally exacted. The facts which make the case are stated in the opinion of the Court. chanroblesvirtualawlibrary

Page 116 U. S. 500

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™