S. S. Pierce Co. v. United States
U.S. Circuit Court for the District of Massachusetts
On Application for Review of a Decision by the Board of United States General Appraisers. For decision below, see G. A. 6,201 (T. D. 26,849), in which the Board of General Appraisers affirmed the assessment of duty by the collector of customs at the port of Boston.
1Opinion of the Court
ALDRICH, District Judge.
The question here is whether capers pickled in vinegar and imported in bottles and casks -are dutiable un-dér-paragraph 241 of the tariff act of 1897. So far as that paragraph concerns this case it is as follows:
* * jvn vegetables, prepiired or preserved, including pickles and sauces of all kinds, not Specially provided for in this act, and fish paste or sauce, forty per cent, ad ¡valorem.”
This statute must be accepted as one to be interpreted according to the common meaning of the. .words employed, and the contention of the government is that capers áre covered by…
2Cases cited6 opinions
- Nix v. HeddenSupreme Court of the United States · 1893
- Bogle v. MagoneSupreme Court of the United States · 1894
- A. Zanmati & Co. v. United StatesCourt of Appeals for the Second Circuit · 1907
- Cruikshank v. United StatesCourt of Appeals for the Second Circuit · 1894
- In re JohnsonU.S. Circuit Court for the District of Southern New York · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wing Sing Lung v. United StatesCourt of Appeals for the First Circuit · 1910