Austin, Nichols & Co. 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. The decision of the Circuit Court affirmed the Board of General Appraisers in sustaining the action of the collector.
1Per curiam
This appeal was argued contemporaneously with’ the Kimpton Case, 171 Fed. 78. The only difference between the two cases is that in the Kimpton Case the imported merchandise was ink in stone bottles; here it consists of vegetables in tin cans and fish paste and páté de foie gras in stoneware receptacles. In other words, the former controversy involved the consideration of liquid in bottles; the latter, of solids in tin cans and terrines. The facts differ sufficiently to warrant us in distinguishing the present controversy from that before the Supreme Court in United States v. Nicholls, 186 U.…
2Cases cited2 opinions
- United States v. NicholsSupreme Court of the United States · 1902
- Kimpton v. United StatesCourt of Appeals for the Second Circuit · 1909
3Cited by1 opinion
- Cassela Color Co. v. United StatesCourt of Customs and Patent Appeals · 1915