Kwong Yuen Shing v. United States

This is an appeal to the United States Circuit Court of Appeals from a decision of the United States Circuit Court for the Southern District of New York affirming a decision of the Board of General Appraisers, which appeal, under the tariff act of August 5, 1909, has been certified to this court for determination.

The appeal raises the question as to whether the flesh of ducks salted, dried, packed in tins, and in some instances packed in peanut oil, is assessable for duty at 25 per cent ad valorem as prepared or preserved meats under paragraph 275, as decided by the Board of General…