Marine v. Packham
Court of Appeals for the Fourth Circuit
Appeal from the Circuit Court of the United States for the District of Maryland. This was an appeal by William M. Marine, collector of the port of Baltimore, from the decision of the board of general appraisers, reversing the action of the collector in levying certain duties on empty bottles and demijohns. The decision of the appraisers was affirmed by the circuit court, and the collector appealed. Reversed.
1Opinion of the Court
Gone, Circuit Judge.
Packham, De Witt & Co., on December 6, 1890, imported into the port of Baltimore, from Hamburg, a lot of empty bottles and demijohns, upon which duty was assessed by the collector at the rate of 40 per centum ad valorem. Paragraphs 108 and 104 of the “Act to reduce the revenue and equalize duties on imports, and for other purposes,” approved October 1, 1890, under which the collector acted, read as follows:
“(103) Green and colored, molded or pressed, and flint and lime glass bottles, holding more than one pint, and demijohns and carboys, (covered or uncovered,) and other…
2Cases cited3 opinions
- Lewis v. United StatesSupreme Court of the United States · 1876
- United States v. FurlongSupreme Court of the United States · 1820
- Thornley v. United StatesSupreme Court of the United States · 1885
3Cited by7 opinions
- Alfrey v. ColbertCourt of Appeals for the Eighth Circuit · 1909
- Nunn v. HazelriggCourt of Appeals for the Eighth Circuit · 1914
- Barnes v. StonebrakerSupreme Court of Oklahoma · 1909
- Lehmann v. RevellIllinois Supreme Court · 1933
- Shallus v. United StatesU.S. Circuit Court for the District of Maryland · 1907
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