Legal Opinion

Wing Sing Lung v. United States

Court of Appeals for the First Circuit

Decided June 27, 1910No. 872Published

Appeal from the Circuit Court of the United States for the District of Massachusetts. For decision below, see 171 Fed. 906, affirming a decision by the Board of United States General Appraisers (G. A. 6,250, T. D. 29,-923), which had affirmed the assessment of duty by the collector of customs at the port of Boston.

1Opinion of the Court

PUTNAM, Circuit Judge.'

This is a customs case, depending on the application of paragraph 655 of the tariff act of 1897 (Act July 24, 1897, c. 11, 30 Stat. 201 [U. S- Comp. St. 1901, p. 1687]), part of the free list .thereof, containing only the following’ words: “Sausages, Bologna.” The decisions of the collector, the Board of General Appraisers, and the Circuit Court were in favor of the United States; and, as the questions involved are not questions of law, but purely questions of fact, and as in no- event can it be said that the importers make a clear case, the usual rulé firmly…

2Cases cited1 opinion

  1. S. S. Pierce Co. v. United StatesU.S. Circuit Court for the District of Massachusetts · 1910

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