United States v. Hirsh
Court of Customs and Patent Appeals
Appeal from Board of United Slates General Appraisers, Abstract 40070. [Oral argument Dec. 14,1916, by Mr. Hanson and Mr. Webster.]
1Dissent
DISSENTING OPINION.
Smith,- Judge:
I can not bring myself to concur in the majority opinion in this case. On the hearing before the board it was conceded by the Government that the importation here involved was of the same character as that involved in United States v. Britt, Loeffler & Weil (7 Ct. Cust. Appls., 63; T. D. 36389). The merchandise in that case' was fluid extract of malt, and the sole question presented by the record here is whether merchandise of that kind imported in iron drums is dutiable as malt extract, fluid, in casTcs.
The Government contends that as the term “cask”…
2Cases cited4 opinions
- Fensterer & Ruhe v. United StatesCourt of Customs and Patent Appeals · 1910
- Strauss & Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- United States v. Shing Shun & Co.U.S. Circuit Court for the District of Northern California · 1909
- United States v. BrittCourt of Customs and Patent Appeals · 1916