United States v. Strohmeyer & Arpe Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The Circuit Court affirmed a decision of the Board of General Appraisers (G. A. 6,593, T.. D. 28,174), reversing the action of the collector. The following is the opinion of Platt, District Judge, in the court below: The merchandise in question consists of cauliflower, trimmed, washed, and packed in a weak brine.
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Appeal from the Circuit Court of the United States for the Southern District of New York. The Circuit Court affirmed a decision of the Board of General Appraisers (G. A. 6,593, T.. D. 28,174), reversing the action of the collector. The following is the opinion of Platt, District Judge, in the court below: The merchandise in question consists of cauliflower, trimmed, washed, and packed in a weak brine. It was assessed for duty at 40 per cent, ad valorem under the provision in Act duly 24, 1897, e. 11, § .1, Schedule G, par. 241, 30 Stat. 170 (U. S’. Comp. St. 1901, p. 1649), for “all…
1Opinion of the Court
COXE, Circuit Judge.
The merchandise in controversy is cauliflower trimmed, washed, and packed in brine for preservation during transportation. The collector assessed duty at the rate of 40 per cent, ad valorem under Tariff Act July 24, 1897, c. 11, § 1, Schedule G, par. 241, 30 Stat. 170 (U. S. Comp. St. 1901, p. 1649), which provides for “all vegetables, prepared or preserved.” The importer contends that it should have been classified under paragraph 257, 30 Stat. 171 (U. S. Comp. St. 1901, p. 1650), which provides an ad valorem duty of 25 per cent, for “vegetables in their natural state.”
The…
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