United States v. Nishimiya
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This is an appeal from, a decision of the Circuit Court for the Southern District of New York, which reversed the decision of the Board of General Appraisers which had affirmed the decision of the collector in the classification and assessment of duty on a certain fomented liquor known as “saké,” imported from Japan. The decision of the Circuit Court is reported in 131 Fed. 650.
1Opinion of the CourtCoxe, J.
Saké is not specifically enumerated in the tariff act of 1897. The collector assessed it by similitude to “still wines,” under paragraph 296 of the act of July 24, 1897, c. 11, § 1, Schedule H, 30 Stat. 174 [U. S. Comp. St. 1901, p. 1654], which is as follows:
“Still wines, including ginger wines or ginger cordial and vermuth, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, forty cents per gallon; if containing more than' fourteen per centum of absolute alcohol, fifty cents per gallon.”
The importer filed an alternative protest,…
2Cases cited1 opinion
- Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
3Cited by2 opinions
- United States v. KomadaCourt of Appeals for the Ninth Circuit · 1908
- Stratton v. Komada & Co.District Court, N.D. California · 1906