In re Cruikshank
U.S. Circuit Court for the District of Southern New York
Appeal by the Importer from a Decision of the Board of United States General Appraisers affirming a decision of the collector of the port of New York. Statement by GOXE, District Judge: The decision of the board is as follows: “The merchandise In question is invoiced as Sierra Leone bird pepper.
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Appeal by the Importer from a Decision of the Board of United States General Appraisers affirming a decision of the collector of the port of New York. Statement by GOXE, District Judge: The decision of the board is as follows: “The merchandise In question is invoiced as Sierra Leone bird pepper. The appraiser returned the same as Cayenne pepper unground, and the collector assessed duty upon it at two and one half cents per pound, under paragraph 326, Act October 1, 1890. The appellant claims in his protest that the merchandise is entitled to free entry as spices 'not edible, in a crude state,…
1Opinion of the Court
COXE) District Judge,
(after stating tlie facts as above.) I cannot think that the appellant is right in his contention that the limiting clause, “any of the foregoing which are not edible,” has no application to spices. There is no reason for excepting spices which does not apply with almost equal force to each of the other enumerated articles. They are all “foregoing.” The statute, therefore, so far as it relates to the present controversy, should read as follows:
“Spices, not edible and in a crude state, and not advanced in value or condition, by refining or grinding, or by other process oí…
2Cited by3 opinions
- Cruikshank v. United StatesCourt of Appeals for the Second Circuit · 1894
- United States v. P. John Hanrahan, Inc.Court of Customs and Patent Appeals · 1958
- P. John Hanrahan, Inc., Trans. v. United StatesUnited States Customs Court · 1957