Legal Opinion

Rothschild v. United States

Supreme Court of the United States

Decided December 10, 1900No. 59PublishedCited by 23 opinions

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case is here on certificate of the Court of Appeals of the Second Circuit. The case went to that court by appeal from the Circuit Court for the Southern District of New York which reversed a decision of the board of general appraisers. 87 Fed.

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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case is here on certificate of the Court of Appeals of the Second Circuit. The case went to that court by appeal from the Circuit Court for the Southern District of New York which reversed a decision of the board of general appraisers. 87 Fed. Rep. 798. The statement of facts made by the Circuit Court of Appeals is as follows: The appellant imported from San Domingo into the port of New York in September, 1897, certain bales of unstemmed leaf tobacco, the product of San Domingo, in which bales there was mixed or packed…

1Opinion of the CourtJustice McKenna

In paragraph 214, the statute defines wrapper tobacco to be that quality of leaf tobacco which is suitable for cigar wrappers, and filler tobacco to be all other leaf tobacco. Paraphrasing the paragraph and paragraph 214, Judge Lacombe classified the tobacco, and assigned duty as follows:. “ A duty of 35 cents per pound shall he paid on (A) all leaf tobacco not suitable for cigar wrappers and not otherwise provided for.

“ A duty of one dollar and eighty-five cents per pound shall be paid on—
“(A) All leaf tobacco of any kind, and wherever grown, which may be packed or mixed with any other leaf…

2Cases cited2 opinions

  1. Erhardt v. SchroederSupreme Court of the United States · 1894
  2. Falk v. RobertsonSupreme Court of the United States · 1890

3Cited by23 opinions

  1. United States v. JamesSupreme Court of the United States · 1986
  2. Miller v. BurkNevada Supreme Court · 2008
  3. United States v. Gregory WilliamsCourt of Appeals for the Sixth Circuit · 1994
  4. United States v. James Milton LundCourt of Appeals for the Fourth Circuit · 1988
  5. Je Dunn Northwest, Inc. v. Corus Const. VentureNevada Supreme Court · 2011

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