Hills Bros. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. ' This is an appeal from a decision of the circuit court,'Southern district of New York, which affirmed a decision of the hoard of general appraisers, affirming a decision of the collector of the port of New York touching an importation of dried currants.
1Opinion of the Court
LACOMBE, Circuit Judge.
The importation was under the tariff act of 1894, the relevant paragraphs being:
“Par. 217. Plums, prunes, figs, raisins and other dried grapes, inclnding Zante currants, one and one-half cents per pound.”
“Par. 489 [of the free list]. Fruits, green, ripe or dried, not specially provided for in this act.”
It has been stipulated, and apparently has never been disputed, that the currants in question were not the growth of the island of Zante. The question here presented first arose upon an importation of Austin, Nichols & Co. into the port of New Y ork, and the board held…
2Cases cited1 opinion
- Zante CurrantsU.S. Circuit Court for the District of Northern California · 1896
3Cited by3 opinions
- Taylor v. TreatU.S. Circuit Court for the District of Southern New York · 1907
- Stewart, Howe & May Co. v. United StatesCourt of Appeals for the Second Circuit · 1902
- Wieland v. Collector of Port of San FranciscoCourt of Appeals for the Ninth Circuit · 1900