Smith & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7474 (T. D. 33588).
1Opinion of the CourtMontgomery, Presiding Judge
It was assessed for duty at 2\ cents per can under the clause in paragraph 270 for—
Fish (except shellfish) by whatever name known, packed in oil, in bottles, jars, kegs, tin boxes or cans * * * in packages containing more than 7$ and not more than 21 cubic inches.
It was claimed to be dutiable under paragraph 272 as salted herrings. The board sustained the action of the collector and the im- ' porters bring the case here for review.
We have considered the subject of herrings in numerous cases, beginning with United States v. Rosenstein (1 Ct. Cust. Appls., 304; T. D. 31357) and including…
2Cases cited7 opinions
- Mason v. RobertsonSupreme Court of the United States · 1891
- Knauth v. United StatesCourt of Customs and Patent Appeals · 1911
- United States v. HaakerCourt of Customs and Patent Appeals · 1913
- United States v. RosensteinCourt of Customs and Patent Appeals · 1911
- United States v. SmithCourt of Customs and Patent Appeals · 1913
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3Cited by10 opinions
- United States v. Smith & Co.Court of Customs and Patent Appeals · 1924
- Kotzin Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
- United States v. American Bead Co.Court of Customs and Patent Appeals · 1919
- Kennedy v. United StatesCourt of Customs and Patent Appeals · 1924
- Russo & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
5 more not listed; retrieve them via the Exa API.