Hills Bros. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,888 (T. D. 25,941), in which the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported under the tariff act of 1897.
1Opinion of the Court
PLATT, District Judge.
This controversy is over Spanish onions, which are assessed under Act July 24, 1897, c. 11, § 1, Schedule G, par. 249, 30 Stat. 170 [U. S. Comp. St. 1901, p. 1650]: “Onions, 40 cents per bushel.”
It has long, been the practice of the customs authorities to consider that 57 pounds of onions constitute a bushel, and they were assessed on that basis. The importers object to this, and claim to have shown by their testimony before the board, which was repeated to some extent before the court, that, as a fact, the onions of the invoice weigh rather more than 60 pounds to the…
2Cited by1 opinion
- Kuttroff, Pickhardt & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909