Legal Opinion
Strohmeyer v. United States
Court of Appeals for the Second Circuit
Decided February 8, 1910No. 146 (5,303)PublishedCited by 3 opinions
Appeal front the Circuit Court of the United States for the Southern District of New York. This cause comes here upon appeal from a decision of the Circuit Court, Southern District of New York, affirming- a decision of the Board of General Appraisers, which sustained the action of the collector in assessing duty on certain sardines packed in tins of a capacity of over 70 cubic inches.
1Opinion of the Court
LACOMBE, Circuit Judge.
The sole relevant paragraph is paragraph 258:
“Fish known or labeled as anchovies, sardines, sprats, brislings, sardels or sardellen, packed in oil or otherwise, in bottles, jars, tin boxes or cans, shall be dutiable as follows: When in packages containing seven and one-lmlf cubic inches or less, one and one-half cents per bottle, jar, box or can; containing more than seven and one-half and not more than twenty-one cubic inches, two and one-half cents per bottle, jar, box or can; containing more than twenty-one and not more than thirty-three cubic inches, five cents per…
2Cases cited1 opinion
- United States v. RosensteinCourt of Appeals for the Second Circuit · 1899
3Cited by3 opinions
- Parodi, Erminio & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
- United States v. Mallinckrodt Chemical WorksCourt of Customs and Patent Appeals · 1919
- United States v. MeyerCourt of Customs and Patent Appeals · 1944