Legal Opinion

Tokstad-Burger Co. v. United States

Court of Customs and Patent Appeals

Decided December 6, 1915No. 1564PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, G. A. 7720 (T. D. 35365).

1Opinion of the CourtBarber, Judge

Paragraph 216 of the tariff act of 1913, which we understand contains all the provisions fixing duty upon fish, reads as follows:

216. Fish, except shellfish, by whatever name known, packed in oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or cans, 25 per centum ad valorem; all other fish, except shellfish, in tin packages, not specially provided for in this section, 15 per centum ad valorem; caviar and other preserved roe of fish, 30 per centum ad valorem; fish, skinned or boned, three-fourths of 1 cent per pound.

In the free list of the same act are found the following…

2Cases cited1 opinion

  1. Smith & Co. v. United StatesCourt of Customs and Patent Appeals · 1913

3Cited by1 opinion

  1. Parodi, Erminio & Co. v. United StatesCourt of Customs and Patent Appeals · 1918

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