La Manna v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. In the decision below the Circuit Court affirmed without o£>inion a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty as to excess alcohol surrounding cherries imported under the provisions of the tariff act of 1897 by the collector of customs at the port of New York.
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Appeal from the Circuit Court of the United States for the Southern District of New York. In the decision below the Circuit Court affirmed without o£>inion a decision of the Board of United States General Appraisers, which had affirmed the assessment of duty as to excess alcohol surrounding cherries imported under the provisions of the tariff act of 1897 by the collector of customs at the port of New York. The subject of the controversy consisted of fruit preserved in spirits, imported from France. The collector imposed thereon a duty of 35 per cent, ad valorem, with an additional duty of…
1Per curiam
The decision of the court below is reversed, upon the authority of U. S. v. Wile, 130 Fed. 331, 64 C. C. A. 577.
2Cases cited1 opinion
- United States v. Julius Wile Bro. & Co.Court of Appeals for the Second Circuit · 1904
3Cited by3 opinions
- Mihalovitch, Fletcher & Co. v. United StatesU.S. Circuit Court for the District of Southern Ohio · 1908
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958