United States v. Reiss & Brady
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here upon an appeal from a decision of the Circuit Court, Southern District of New York (126 Fed. 578), reversing a decision of the Board of General Appraisers (G. A. 4,946, T. D. 23,130), which sustained the action of the collector of the port of New York in assessing duty on certain merchandise imported under the tariff act of 1897.
1Opinion of the Court
LACOMBE, Circuit Judge.
The articles in question were imported under different names, viz., “Figues vertes á l’eau de vie,” “Figues.au jus,” “Figues vertes au jus,” “Figues au marasquin,” which appropriately describe them. They are figs — whole figs, sometimes green, sometimes ripe — which have been preserved, some in spirits, some in sugar or molasses, some in their own juice, some in juice flavored with maraschino. The relevant paragraphs are:
“263. Confits, sweetmeats and fruits preserved in sugar, molasses, spirits or in tbeir own juices, not specially provided for in this act, one cent per…
2Cases cited1 opinion
- Rich v. United StatesCourt of Appeals for the Second Circuit · 1894
3Cited by13 opinions
- Brown v. United StatesCourt of Customs and Patent Appeals · 1915
- Brennan v. United StatesCourt of Appeals for the First Circuit · 1905
- Knauth v. United StatesCourt of Customs and Patent Appeals · 1913
- United States v. La MannaCourt of Customs and Patent Appeals · 1926
- Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
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