Wieland v. Collector of Port of San Francisco
Court of Appeals for the Ninth Circuit
Appeal from the Circuit Court of the United States for the Northern District of California.
1Opinion of the Court
HAWLEY, District Judge.
This is an appeal from the judgment of the circuit court (98 Fed. 99) sustaining the decision of the board of United States general appraisers of New York in overruling the protest made by appellant against the liquidation, entry, assessment, and payment of duties exacted by the collector of the port of San Francisco at the rate of 2{ cents per quarter tin on imported sprats in oil, packed in tins, labeled “Sardines in Oil.” The facts are: That on May 29, 1897, appellant imported from Bordeaux, *542France, three lots of fish in oil to the port of San Francisco, under…
2Cases cited17 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Robertson v. SalomonSupreme Court of the United States · 1889
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- 200 Chests of TeaSupreme Court of the United States · 1824
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3Cited by1 opinion
- State v. Northwest Magnesite Co.Washington Supreme Court · 1947