United States v. Rothschild
U.S. Circuit Court for the District of Southern New York
Appeal from a decision of the board of general appraisers reversing a decision of the collector of the port of New York touching the duty on certain wrapper tobacco found packed in bales of filler tobacco, but not exceeding 5 per cent, of eacli bale.
1Opinion of the Court
LACOMBE, Circuit Judge.
Amid the awkward, tortuous, and obscure phraseology of paragraph 240 of the act of 1883, one thing was manifest, namely, that, in determining whether any particular leaf tobacco should pay a lower or a higher rate, it would be necessary to calculate a specified percentage — of something. It became absolutely necessary, in order to apply the rule prescribed in the paragraph, to determine upon what base or on what unit such percentage should he calculated. In Falk v. Robertson, 137 U. S. 225, 11 Sup. Ct. 41, the court had to deal with an abnormal, if not a bogus, hale;…
2Cases cited4 opinions
- Erhardt v. SchroederSupreme Court of the United States · 1894
- Falk v. RobertsonSupreme Court of the United States · 1890
- In re BlumleinCourt of Appeals for the Second Circuit · 1893
- United States v. RosenwaldCourt of Appeals for the Second Circuit · 1895
3Cited by1 opinion
- Rothschild & Bro. v. United StatesCourt of Appeals for the Second Circuit · 1901