Legal Opinion

United States v. Seattle Brewing & Malting Co.

Court of Customs and Patent Appeals

Decided March 27, 1911No. Nos. 263 and 264PublishedCited by 7 opinions

Transferred from United States Circuit Court of Appeals, Ninth Circuit, Abstract 13152 (T. D. 27674) and Abstract 14032 (T. D. 27824); 175 Red. Rep., 125, 128 (T. D. 30341).

1Opinion of the CourtBarber, Judge

The Seattle Brewing & Malting Co. imported by the vessel Hyson at the port of Seattle, June 2, 1904, 1,689 bags of broken rice, containing approximately.370,000 pounds, commonly-known as “brewers’ rice,” and by the vessel Tremont at the same port on the 9th day of August, 1904, 2,328 bags, containing approximately 490,000 pounds of the same kind of rice, all of which it is conceded was dutiable under paragraph 232 of the tariff act of 1897, the pertinent provisions of which are as follows:

232. Rice, cleaned, two cents per pound; uncleaned rice, or rice free of the outer hull and still having…

2Cases cited1 opinion

  1. United States v. Ranlett & StoneSupreme Court of the United States · 1898

3Cited by7 opinions

  1. McKesson v. United StatesCourt of Customs and Patent Appeals · 1923
  2. J. Milton Hagy Waste Works v. United StatesUnited States Customs Court · 1939
  3. United States v. Great Pacific Co.Court of Customs and Patent Appeals · 1936
  4. Shallus v. United StatesCourt of Customs and Patent Appeals · 1912
  5. Texas & Pacific Railway Co. v. United StatesCourt of Customs and Patent Appeals · 1916

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