Legal Opinion
United States v. Post Fish Co.
Court of Customs and Patent Appeals
Decided February 5, 1914No. Nos. 1167 and 1212PublishedCited by 1 opinion
Appeal from Board of United States General Appraisers, G. A. 7449 (T. D. 33279), Abstract 32984 (T. D. 33594).
1Opinion of the CourtSmith, Judge
In this case fresh fish brought into the port of Sandusky, Ohio, by the Post Fish Co.’ were assessed for duty at one-fourth of 1 cent per pound as fresh-water fish not provided for under paragraph 271 of the tariff act of 1909, which paragraph reads as follows:
271. Fresh-water fish not specially provided for in this section, one-fourth of one cent per pound.
The importer protested that the fish were the product of an American fishery and that therefore they were entitled to free entry under the provisions of paragraphs 567 and 639 of the free list of the tariff act of 1909, which free list in…
2Cases cited3 opinions
- United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
- United States v. ReadingCourt of Customs and Patent Appeals · 1911
- Lake Ontario Fish Co. v. United StatesU.S. Circuit Court for the District of Northern New York · 1900
3Cited by1 opinion
- Holler v. United StatesUnited States Customs Court · 1939