Boericke & Runyon Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the Importers from a Decision of the Board of United States General Appraisers. On application by Boericke & Runyon Co., importers, for a review of the decision of the Board of General Appraisers (G. A. 5,021), which affirmed the assessment of duty by the collector of customs at the port of New York. Note G. A. 4,327.
1Opinion of the Court
PRATT, District Judge.
This case concerns fresh leaves of aconite and belladonna and fresh roots of bryonia, imported immersed in *1019alcohol in kegs. They were assessed for duty at 60 cents per pound and 45 per cent, ad valorem, under paragraph 2 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule A, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1627]), reference being had especially to the language in said paragraph “and alcoholic compounds.” The importers claim that said merchandise should have been assessed either at 10 per cent, or at 20 per cent, ad valorem, under section 6, which…
2Cited by3 opinions
- United States v. Stone & Downer Co.Court of Appeals for the First Circuit · 1909
- Bolles v. EdwardsCourt of Appeals for the Second Circuit · 1924
- United States v. Stone & Downer Co.U.S. Circuit Court for the District of Massachusetts · 1909