Kauffmann Bros. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of general appraisers, which affirmed the assessment of duty by the collector upon the importations in question.
1Opinion of the CourtTownsend, District Judge
(orally). The board of general appraisers have correctly found that the goods in question are fish in tins, pickled with vinegar, and known as “Bismarck herrings.” They were classified for duty under paragraph 258 of the act of 1897, under the provision, for “all other fish (except shellfish), in tin packages,” at 30 per cent, ad valorem. The importers protested, claiming that they were dutiable as “pickled herrings,” at one-half of one cent per pound. The board of general appraisers cited the decision of Judge Lacombe in Be Johnson (C. C.) 56 Fed. 822, and affirmed the decision of the…
2Cases cited1 opinion
- In re JohnsonU.S. Circuit Court for the District of Southern New York · 1893
3Cited by1 opinion
- James P. Smith & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1903