Komada & Co. v. United States
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. This case is before us on a writ of certiorari to the United States Circuit. Court of Appeals for the Ninth Circuit. The question is the proper classification, under the tariff act of July 24, 1897, 30 Stat. 151, c. 11, of a Japanese beverage known as “sake.”
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. This case is before us on a writ of certiorari to the United States Circuit. Court of Appeals for the Ninth Circuit. The question is the proper classification, under the tariff act of July 24, 1897, 30 Stat. 151, c. 11, of a Japanese beverage known as “sake.” “Sake” is not named in that act, but § 7 (p. 205), frequently spoken of as “the similitude section,” reads as follows: “That each and every imported article, riot enumerated in this act, which is similar, either in material, quality, texture, or the use to which it may be…
1Opinion of the CourtJustice Brewer
Something can be said on both sides of the question of similarity, and if the case turned simply upon that question it might be difficult to reach a satisfactory conclusion. In such a case the construction given by the Department charged with the execution of the tariff acts is entitled to great weight. As said by Mr. Justice McKenna, delivering the recent opinion of the court in United States v. Hermanos, 209 U. S. 337, 339:
“We have said that when the meaning of a statute is doubtful great weight should be given to the construction placed upon it by the department charged with its execution.…
2Cases cited4 opinions
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- United States v. HealeySupreme Court of the United States · 1895
- Robertson v. DowningSupreme Court of the United States · 1888
- United States v. G. Falk & BrotherSupreme Court of the United States · 1907
3Cited by50 opinions
- Orinoco Realty Co. v. . BandlerNew York Court of Appeals · 1922
- United States v. Zenith Radio Corp.Court of Customs and Patent Appeals · 1977
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- New York Life Insurance v. BurbankSupreme Court of Iowa · 1927
- Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1960
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