Smith v. Rheinstrom
Court of Appeals for the Sixth Circuit
Appeal from the Circuit Court of the United States for the Western Division of the Southern District of Ohio. This was an application by the surveyor of customs, acting as collector at the port of Cincinnati, to review a decision of the board of general appraisers reversing the decision of the surveyor relative to the duties upon certain merchandise imported by Kheinstrom Bros.
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Appeal from the Circuit Court of the United States for the Western Division of the Southern District of Ohio. This was an application by the surveyor of customs, acting as collector at the port of Cincinnati, to review a decision of the board of general appraisers reversing the decision of the surveyor relative to the duties upon certain merchandise imported by Kheinstrom Bros. The circuit court sustained the decision of the board of general appraisers. 60 Fed. 599. The surveyor appeals. Rheinstrom Bros, imported into the United States from Germany, In 1892, 14 casks of an article invoiced to…
1Opinion of the CourtTaft, Circuit Judge
(after stating the facts). In our opinion, nhe judgment of the court below must be reversed. The main question is whether the article in question is cherry juice as it was known at the time of the passage of the act of 1890. Cherry juice then ha,d a well-known commercial meaning. It was the natural juice of the cherry obtained by expression, with sufficient alcohol added to keep It from fermentation. The present article is not natural cherry juice with a certain per cent, of alcohol added, but it is a substance which is produced by taking natural cherry juice, and subjecting it to a process…
2Cases cited2 opinions
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Arthur v. SussfieldSupreme Court of the United States · 1878
3Cited by11 opinions
- United States v. BrunettDistrict Court, W.D. Missouri · 1931
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1970
- People v. SinicropeAppellate Division of the Superior Court of California · 1930
- Mackie v. ErhardtCourt of Appeals for the Second Circuit · 1896
- United States v. RichCourt of Appeals for the Second Circuit · 1910
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