Legal Opinion

United States v. Julius Wile Bro. & Co.

Court of Appeals for the Second Circuit

Decided April 14, 1904No. 145PublishedCited by 6 opinions

Appeal from the Circuit Court of the United States for the Southern District of New York. The decision in question ([C. C.] 124 Fed. 1023) affirmed an unpublished decision of the Board of General Appraisers, which followed Nicholas v. U. S. (C. C.) 122 Fed. 892, and reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Julius Wile Bro. & Co.

1Opinion of the Court

LACOMBE, Circuit Judge.

The tariff act of July 24, 1897, c. 11, § 1, Schedule H, 30 Stat. 173 [U. S. Comp. St.. 1901, p. 1653], provides as follows:

“Par. 289. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this act, two dollars and twenty-five cents per proof gallon.”

“Par. 292 [30 Stat. 173 (U. S. Comp. St. 1901, p. 1654)]. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this act, two dollars and…

2Cases cited2 opinions

Junge v. HeddenSupreme Court of the United States · 1892
Junge v. HeddenU.S. Circuit Court for the District of Southern New York · 1889

3Cited by6 opinions

United States v. LuytiesCourt of Appeals for the Second Circuit · 1904
La Manna v. United StatesCourt of Appeals for the Second Circuit · 1906
The City of NorfolkDistrict Court, E.D. Virginia · 1917
C. B. Richard & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958

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