United States v. Cerecedo Hermanos Y Compañia
Supreme Court of the United States
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR PORTO RICO. The facts are stated in the opinion.
1Opinion of the CourtJustice McKenna
The appellee imported into Porto Rico from France thirty cases of red wine, twenty-four bottles to the case, and each bottle containing more than one pint and less than a quart of wine.
The wine was classified by appraisers at the port of San Juan under paragraph 296 of the present tariff act and the reciprocity treaty with France of May 30, 1898, as being dutiable at $1.25 per dozen bottles, making a total of $75. Upon this classification the entry was liquidated and the duty paid.
The appellee in due time protested against the classification and the decision of the collector, stating that…
2Cases cited3 opinions
- United States v. HealeySupreme Court of the United States · 1895
- Robertson v. DowningSupreme Court of the United States · 1888
- United States v. G. Falk & BrotherSupreme Court of the United States · 1907
3Cited by138 opinions
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- First National Bank in St. Louis v. MissouriSupreme Court of the United States · 1924
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- United States v. JacksonSupreme Court of the United States · 1930
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