Legal Opinion
West v. United States
U.S. Circuit Court for the District of Southern New York
Decided November 6, 1902No. 2,893PublishedCited by 3 opinions
Appeal by the importer from a decision of the board of general appraisers which affirmed the classification by the collector of the importation in question.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question com- . prises ginger- ale in bottles, imported when the tariff act of 1894 was in effect. Paragraph 248 of said act provides as follows:
“248. Ginger ale or ginger beer, twenty per centum ad valorem, but no separate or additional duty shall be assessed on the bottles.”
The collector, however, assessed duty at 20 per cent, ad valorem, not only upon the ginger ale, but upon the cost of corking, wiring, labeling, and capping, in accordance with the provisions of section 19, Act June 10, 1890 [U. S. Comp. St. 1901, p. 1924], as charges on the…
2Cases cited2 opinions
- Joseph Schlitz Brewing Co. v. United StatesSupreme Court of the United States · 1901
- United States v. KeaneU.S. Circuit Court for the District of South Carolina · 1897
3Cited by3 opinions
- James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906
- Dickson v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- Francis H. Leggett & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1905