Legal Opinion

Bright Co. v. United States

Court of Customs and Patent Appeals

Decided May 29, 1926No. 2729PublishedCited by 1 opinion

1Opinion of the CourtBland, Judge

Paragraphs 720 and 718 of the Tariff Act of 1922 read as follows:

Par. 720. Fish (except shellfish), by whatever name known, packed in oil or in oil and other substances, 30 per centum ad valorem; all fish (except shellfish), pickled, salted, smoked, kippered, or otherwise prepared or preserved (except in oil or in oil and other substances), in immediate containers weighing with their contents not more than fifteen pounds each, 25 per centum ad valorem; in bulk or in immediate containers weighing with their contents more than fifteen pounds each, I)4, cents per pound net weight. (Italics ours.)

2Cases cited2 opinions

  1. Benjamin Iron & Steel Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  2. Seeman Bros. v. United StatesCourt of Customs and Patent Appeals · 1924

3Cited by1 opinion

  1. Boak v. United StatesCourt of Customs and Patent Appeals · 1928

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