Bogle v. United States
Court of Customs and Patent Appeals
Appeal from decision of the United States Circuit Court for the Southern District of New York CT. D. 30167; 175 Fed. Rep., 889; T. D. 28428).
1Opinion of the CourtHunt, Judge
Bogle & Scott and John Duncan's Sons, appellants, imported certain marmalade and berry jams into the United States at New York. The collector assessed duty at 1 cent per pound and 35 per cent ad valorem, under paragraph 263 of the tariff act of 1897.
Paragraph 263 is as follows:
Comfits, sweetmeats, and fruits preseryed in sugar, molasses, spirits, or in their own juices, not specially provided for in this act, one cent per pound and thirty-five per centum ad valorem; if containing over ten per centum of alcohol and not specially provided for in this act, thirty-five per centum ad valorem and…
2Cited by4 opinions
- Meyer v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1914
- Goldfarb v. United StatesUnited States Customs Court · 1965
- Allied Food Corp. of America v. United StatesUnited States Customs Court · 1950