Spencer & Co. v. United States
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. 5,943 (T. D. 26,090), affirming the assessment of duty by the collector of customs at the port of New York on importations under tariff act July 24, 1897, c. 11, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1626].
1Opinion of the Court
PRATT, District Judge.
The importers claim allowance for impurities found in certain shelled nuts. The nuts are of three varieties, walnuts, almonds, and filberts; the first in boxes, and the other two in bags. Walnuts and filberts were assessed at five cents per pound, under paragraph 270, and almonds at six cents per pound, under paragraph • 269, present act (Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 172 [U. S. Comp. St. 1901, pp. 1651, 1652]).
They say that the proof is clear and that it is only necessary to decide whether the case falls within the principles of the Flaxseed Case…
2Cases cited2 opinions
- Seeberger v. Wright & Lawther Oil & Lead Manufacturing Co.Supreme Court of the United States · 1895
- United States v. Reid, Murdoch & Co.Court of Appeals for the Seventh Circuit · 1903
3Cited by3 opinions
- Wood v. United StatesCourt of Customs and Patent Appeals · 1913
- F. W. Myers & Co. v. United StatesUnited States Customs Court · 1961
- Heide v. United StatesDistrict Court, S.D. New York · 1909