United States v. Zucca
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,416 (T. D. 27,556), which reversed the assessment of duty by the collector of customs at the port of New York on importations of olive oil, which is dutiable at the rate of 50 cents per gallon under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 40, 30 Stat. 153 [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,416 (T. D. 27,556), which reversed the assessment of duty by the collector of customs at the port of New York on importations of olive oil, which is dutiable at the rate of 50 cents per gallon under Tariff Act July 24, 1897, c. 11, § 1, Schedule A, par. 40, 30 Stat. 153 [U. S. Comp. St. 1901, p. 1629]. The oil was in tin cans, described in the invoices as one-gallon, two-gallon, and five-gallon cans. The Board of General Appraisers held that the duty should be based on the…
1Opinion of the Court
HOUGH, District Judge.
I am of opinion that the word “gallone,” used in the Italian invoices, does not mean and does not purport to mean “gallon” in any other sense than the words “quart” and “pint” are habitually used with reference to bottled liquors. There is no pretense that the “gallon tin” contained exactly a gallon, any more than under the known conditions of trade a quart bottle of liquor is held out to contain a quart.
The duty of the government officers is to ascertain as nearly as possible the actual quantity imported in gallons, and the method employed by the administrative…
2Cases cited1 opinion
- Giglio v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
3Cited by1 opinion
- United States v. PalmaCourt of Customs and Patent Appeals · 1913