Mihalovitch, Fletcher & Co. v. United States
U.S. Circuit Court for the District of Southern Ohio
On Application for Review of a Decision by the Board of United States General Appraisers. The following is the opinion of the board: SOMERVILLE, General Appraiser. These protests cover the importation of cherries in spirits, assessed for duly at the rate provided for fruit in spirits in paragraph 263 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp.
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On Application for Review of a Decision by the Board of United States General Appraisers. The following is the opinion of the board: SOMERVILLE, General Appraiser. These protests cover the importation of cherries in spirits, assessed for duly at the rate provided for fruit in spirits in paragraph 263 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1651]). The importers ask that they might be given the benefit of the German reciprocity agreement, and entry be allowed at $1.75 per proof gallon. In our judgment there is no-merit in…
1Opinion of the Court
THOMPSON, District Judge.
The questions presented here "Were ruled upon by this court in Rheinstrom et al. v. United States. The ruling was inaccurately reported in 118 Red. 303, and it is therefore repeated here in full as delivered, as follows:
“The taxable subject is fruit preserved in spirits; the fruit and the spirits together constitute the taxable subject. If the spirits contain but 10-*989per cent, or less of alcohol, the rates of duty to be levied on the fruit so preserved are 1 cent per pound and 35 per cent, of its market value ‘in the principal markets of the country from whence…
2Cases cited1 opinion
- La Manna v. United StatesCourt of Appeals for the Second Circuit · 1906
3Cited by2 opinions
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958