Legal Opinion

United States v. Younglove Grocery Co.

Court of Customs and Patent Appeals

Decided October 29, 1914No. 1360PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, Abstract 34988 (T. D. 34279.)

1Opinion of the CourtMartin, Judge

This appeal relates to olive oil which was imported in tins under the tariff act of August 5, 1909.

*378It is conceded that fcbe importation was dutiable under paragraph 38 of that act, reading as follows:

38. Olive oil, not specially provided for in this section, forty cents per gallon; in bottles, jars, kegs, tins, or other packages, containing less than five gallons each, fifty cents per gallon.

The collector assessed duty upon the oil at the rate of 50 cents per gallon under the latter provision of the foregoing paragraph.

The importers protested against this assessment, claiming duty upon the…

2Cases cited9 opinions

  1. Morrill v. JonesSupreme Court of the United States · 1883
  2. William H. Tracy and John B. Balestier, in Error v. Samuel SwartwoutSupreme Court of the United States · 1836
  3. Vandegrift v. United StatesCourt of Customs and Patent Appeals · 1912
  4. Ullman v. United StatesCourt of Customs and Patent Appeals · 1910
  5. United States v. PalmaCourt of Customs and Patent Appeals · 1913

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Klein v. United StatesCourt of Customs and Patent Appeals · 1925
  2. M. H. Garvey Co. v. United StatesUnited States Customs Court · 1955
  3. United States v. Mallinckrodt Chemical WorksCourt of Customs and Patent Appeals · 1919
  4. Block v. United StatesCourt of Customs and Patent Appeals · 1955

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