Nishimiya 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 United States General Appraisers. On application for review of a decision of the Board of General Appraisers. The decision under review affirmed the assessment of duty by the collector of customs at the port of New York on an importation by W. Nishimiya. Note G. A. 5,334, T. D. 24,410, and Murphy v. Arnson, 96 U. S. 131, 24 E. Ed. 773.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question is sake, imported from Japan. The Board of Appraisers finds that it is a beverage made from rice by processes similar to those employed in making beer, but which in alcoholic strength, quality, general appearance, and otherwise resembles still wine, and therefore held it to be dutiable at 50 cents per gallon, by similitude to still wines containing more than 14 per cent, of absolute alcohol, under the provisions of paragraph 296 of the tariff act of 1897. Act July 24, 1897, c. 11, § 1, Schedule H, 30 Stat. 174 [U. S. Comp. St. 1901, p.…
2Cited by2 opinions
- United States v. KomadaCourt of Appeals for the Ninth Circuit · 1908
- Stratton v. Komada & Co.District Court, N.D. California · 1906