Legal Opinion

United States v. Keane

U.S. Circuit Court for the District of South Carolina

Decided December 24, 1897PublishedCited by 2 opinions

This was an appeal by the United States from a decision of the board of general appraisers reversing the action of the collector of the port of Charleston, S. C., in respect to the assessment of duty on an importation of ginger beer.

1Opinion of the Court

8IMONTON, Circuit Judge.

This case comes up in this way: J. M. Keane imported into the port of Charleston, S. 0., from Belfast, Ireland, certain packages, containing ginger ale. The invoice contained, among other articles, which were not dutiable, 50 cases (250 dozen) ginger ale, in Crown cork bottles, Is. 2d., — £14 11s. 8d.; 250 dozen bottles, Is., — £12 10s.; 50 cases, including packing, Is. 6d.,— £3 15s.; 250 dozen (corking with Crown corks), including 10 openers in each, £4 3s. 4d. The collector of the port of Charleston, estimating the duty payable on this importation, excluded the 250…

2Cases cited3 opinions

  1. United States v. DicksonCourt of Appeals for the Second Circuit · 1896
  2. Debary v. Arthur, CollectorSupreme Court of the United States · 1876
  3. Dickson v. United StatesU.S. Circuit Court for the District of Southern New York · 1895

3Cited by2 opinions

  1. James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906
  2. West v. United StatesU.S. Circuit Court for the District of Southern New York · 1902

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