Lake Ontario Fish Co. v. United States
U.S. Circuit Court for the District of Northern New York
This is an appeal by the Lake Ontario Fish Company from a decision of the hoard of general appraisers, which sustained the action of the collector of the port of Cape Vincent, FT. Y., in assessing duty upon fish imported by the said company.
1Opinion of the Court
COXE, District Judge.
In December, 1897, the Lake Ontario Fish Company, a corporation, organized under the laws of the state of New York, imported into this country a quantity of skinned fish at the port of Cape Vincent within this district. The collector assessed duty at the rate of 1] cents per pound, under the provisions of paragraph 261 of the act of July 24.1897, which reads as follows: “Fish, fresh, smoked, dried, salted, pickled, frozen, packed in ice, or otherwise prepared for preservation, not specially provided for in this act, three-fourths of one cent per pound; fish, skinned or…
2Cited by2 opinions
- United States v. Post Fish Co.Court of Customs and Patent Appeals · 1914
- Detroit Fish Co. v. United StatesU.S. Circuit Court for the District of Eastern Michigan · 1901