United States v. Wile
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 172 Fed. 104, reversing a decision by the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York.
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Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 172 Fed. 104, reversing a decision by the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York. The importers contended that allowance in the duty should have been made on account of leakage of vermuth, on the ground that vermuth is not a wine, cordial, or liqueur, within the meaning of Tariff Act July 24, 1897, c. 11, § 1, Schedule H, par. 296, 30 Stat. 174 (ü. S. Comp. St. 1901, p. 1654),…
1Per curiam
We fully concur in the opinion of Judge Platt, and are also satisfied, upon a consideration of the various statutory provisions which are cited in Taylor v. Treat (C. C.) 153 Fed. 656, that “vermuth” has been classified by Congress as something different from “cordials” and “liqueurs.”
The decision is affirmed.
2Cases cited1 opinion
- Taylor v. TreatU.S. Circuit Court for the District of Southern New York · 1907