Legal Opinion

Roberts v. United States

U.S. Circuit Court for the District of Massachusetts

Decided March 30, 1910No. 617 (2,084)Published

On Application for Review of a Decision by the Board of United States General Appraisers.

1Opinion of the Court

COLT, Circuit Judge.

This importation consisted of several tierces of pork preserved in brine, which the importer contends should have been admitted free of duty under the following provisions of paragraph 483 of the tariff act of 1897 (Act July 24, 1897, c. 11, § 2, Free List, 30 Stat. 195 [U. S. Comp. St. 1901, p. 1680]):

“Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; * ⅛ * but proof of the identity of such, articles shall…

2Cases cited3 opinions

  1. United States v. DominiciCourt of Appeals for the Second Circuit · 1897
  2. Savings & Trust Co. of Cleveland v. Bear Valley Irr. Co.U.S. Circuit Court for the District of Southern California · 1899
  3. United States v. BrewerCourt of Appeals for the Second Circuit · 1899

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