United States v. Hirsh
Court of Customs and Patent Appeals
Appeal from Board of United Slates General Appraisers, Abstract 40070. [Oral argument Dec. 14,1916, by Mr. Hanson and Mr. Webster.]
1Opinion of the Court
Barber, Judge,
delivered tbe opinion of the court:
Fluid malt extract imported in iron drums having a capacity of 10 English gallons each, equivalent to 12 J American gallons, was classified by the collector at the port of New York as condensed malt extract, and assessed 'for duty at 45 per cent ad valorem under the provisions of paragraph 246 of the tariff act of 1913, which paragraph is as follows:
246. Malt extract, fluid, in casks, 23 centg per gallon; in bottles or jugs, 45 cents per gallon; solid or condensed, forty-five per centum ad valorem.
The importers protested that the merchandise…
2Cases cited5 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Silver v. LaddSupreme Court of the United States · 1869
- United States v. Eisner & Mendelsohn Co.Court of Appeals for the Second Circuit · 1894
- In re EisnerU.S. Circuit Court for the District of Southern New York · 1893
- United States v. ConkeyCourt of Customs and Patent Appeals · 1913