Brennan v. United States
Court of Appeals for the First Circuit
Appeal from the Circuit Court of the United States for the District of Massachusetts. The decision below (129 Fed. 837, T. D. 25,274), affirmed a decision of the Board of General Appraisers (G. A. 5,307, T. D. 24,-320), which had affirmed the assessment of duty by the collector of customs at the port of Boston on merchandise imported by William F. Brennan.
1Opinion of the CourtPutnam, J.
This is an appeal from the Circuit Court for the District of Massachusetts, involving the question of the proper classification of “limes in brine” under the customs act approved July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1651]. Duty was assessed under paragraph 266, as follows:
“266. Oranges, lemons, limes, grape fruit, shaddocks, or pomelos, one cent per pound.”
This classification was sustained by the Board of General Ap-praisers. Thereupon the importer petitioned the Circuit Court as provided by law. He made alternative claims that the importation should…
2Cases cited12 opinions
- The ConquerorSupreme Court of the United States · 1897
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- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
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- Fink v. United StatesSupreme Court of the United States · 1898
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3Cited by17 opinions
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- Nicholas v. United StatesCourt of Customs and Patent Appeals · 1916
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