Legal Opinion

Presson v. Russell

Supreme Court of the United States

Decided April 9, 1894No. 315PublishedCited by 7 opinions

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. This was an action to recover duties alleged to have been unlawfully assessed, and was tried by the Circuit Court, without a jury, upon the following agreed statement of facts-: “The plaintiffs, on the nineteenth day of January, 1888, imported from Montreal, Canada, into the port of St. Albans, Vermont, one hundred barrels of dry salted codfish consigned to John S. Story, to be by him entered…

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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. This was an action to recover duties alleged to have been unlawfully assessed, and was tried by the Circuit Court, without a jury, upon the following agreed statement of facts-: “The plaintiffs, on the nineteenth day of January, 1888, imported from Montreal, Canada, into the port of St. Albans, Vermont, one hundred barrels of dry salted codfish consigned to John S. Story, to be by him entered at the custom-house at St. Albans, and thence to be immediately transported in bond to the port of Gloucester,…

1Opinion of the CourtChief Justice Fuller

Schedule G- of the act of March 3, 1883, c. 121, 22 Stat. 488, 503, 504, contained, under the heading “Fish,” these paragraphs:

“Salmon,-pickled, one cent per pound; other fish, pickled, in barrels, one cent per pound.
“ Foreign caught fish, imported otherwise than in barrels or half barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds.”
“Salmon, and all other fish, prepared or preserved, and prepared meats of all kinds, not specially enumerated or provided for in this act, twenty-five per centum ad…

2Cited by7 opinions

  1. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  2. Pittsburgh Plate Glass Co. v. United StatesCourt of Customs and Patent Appeals · 1912
  3. United States v. H. Bayersdorfer & Co.Court of Appeals for the Third Circuit · 1903
  4. Battle & Co. Chemists' Corp. v. States.U.S. Circuit Court for the District of Eastern Missouri · 1901
  5. United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914

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