Treasury Decisions Under Customs and Other Laws, Volume 14

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Vols. for 1904-1926 include also decisions of the United States Board of General Appraisers.
 

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Page 303 - 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...
Page 543 - Is similar, either in material, quality, texture, or the use to which it may be applied to any article enumerated in this Act as chargeable with duty, shall be subject to the same rate of duty which Is levied on the enumerated article which It most resembles in any of the particulars before mentioned...
Page 533 - Articles and wares composed wholly or in chief value of earthy or mineral substances, or carbon, not specially provided for in this Act, if not decorated in any manner, thirty-five per centum ad valorem; if decorated, forty-five per centum ad valorem.
Page 68 - ... under such regulations as the Secretary of the Treasury may from time to time prescribe.
Page 544 - That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits...
Page 514 - Whenever wools of class three shall have been improved by the admixture of Merino or English blood, from their present character as represented by the standard samples now or hereafter to be deposited in the principal custom-houses of the United States, such improved wools shall be classified for duty either as class one or as class two, as the case may be.
Page 406 - I and being the product of the soil of industry of the Republic of Cuba imported into the United States shall be admitted at a reduction of twenty per centum of the rates of duty thereon...
Page 382 - ... the general description and the location of one or more pieces of real estate owned by him within the limits of the customs district and the value thereof over and above all encumbrances, and he shall produce such evidence of solvency and financial responsibility as the collector may require.
Page 148 - ... may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut such presumption of fraudulent intent by sufficient evidence.
Page 148 - ... that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut...

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