Smith v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York.
Read the full summary
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The material iu dispute was found by the Board of General Appraisers to consist (1) of paté de foie gras» being goose livers reduced by boiling to a thick mass, flavored with spices and truffles, and put up in jars of various sizes, and (2) of the meat of quail, lark, and young chickens, prepared by cooking and packed in air-tight tins for preservation. The collector imposed on these commodities the…
1Opinion of the Court
BACOMBE, Circuit Judge.
I concur with the Board of General Appraisers in the conclusion that the phrase “meats of all kinds” is broad enough to cover, not only the quail, lark, and young chickens put up in tins as described, but also the livers of chickens and geese, *464as well as those of steers, and that the phrase “prepared or preserved” covers them when compounded as in páté de foie gras.
The decision of the board is affirmed.
2Cited by6 opinions
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
- United States v. General Hide & Skin Corp.Court of Customs and Patent Appeals · 1921
- Dutch Cheese Importers Co. v. United StatesUnited States Customs Court · 1949
- Obrecht v. United StatesUnited States Customs Court · 1943
1 more not listed; retrieve them via the Exa API.