Legal Opinion
Godillot v. United States
Court of Customs and Patent Appeals
Decided February 1, 1911No. 185; No. 186PublishedCited by 4 opinions
Transferred from United States Circuit Court for Southern District of New York, G. A. 6958 (T. D. 30222).
1Opinion of the CourtMontgomeKy, Presiding Judge
The importation in these cases consisted of cherries in maraschino put up in a light sirup or in sugar containing various percentages of alcohol, and packed in hermetically sealed bottles or tins. The percentage of alcohol varies in the different importations from 3.10 per cent in one instance to 5.45 per cent in another, one sample containing 3.60 per cent and one 4.50 per cent.
The rate assessed by the collector was 1 cent per pound and 35 per cent ad valorem under paragraph 263 of the tariff act of 1897. The protestant claims that the importation should be assessed under paragraph 262 as…
2Cited by4 opinions
- John S. Connor, Inc. v. United StatesUnited States Customs Court · 1965
- Feldheim v. United StatesUnited States Customs Court · 1949
- Oxford University Press, N. Y., Inc. v. United StatesUnited States Customs Court · 1944
- Corporacion Argentina de Productores de Carnes v. United StatesCourt of Customs and Patent Appeals · 1945