In re Johnson
U.S. Circuit Court for the District of Southern New York
At Law. Appeal by the importers from a decision of the board of United States general appraisers affirming the decision of the collector of the port of New York in the classification for duty of various kinds of herring packed in hermetically sealed tin boxes, and known by the names of “Digby chicks,” “preserved bloaters,” “divided herring,” “kippered herring,” “fresh herring,” “deviled herring,” and “herring in tomato sauce,” which were assessed for duty at 30 per cent, ad…
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At Law. Appeal by the importers from a decision of the board of United States general appraisers affirming the decision of the collector of the port of New York in the classification for duty of various kinds of herring packed in hermetically sealed tin boxes, and known by the names of “Digby chicks,” “preserved bloaters,” “divided herring,” “kippered herring,” “fresh herring,” “deviled herring,” and “herring in tomato sauce,” which were assessed for duty at 30 per cent, ad valorem, under the provision for “fish * * * in tins,” of paragraph 295 of Schedule G of the tariff act of October 1,…
1Opinion of the Court
LACOMBE, Circuit Judge.
Neither construction of this paragraph 295 is altogether satisfactory. It hi extremely obscure, but, upon considering the various interpretations of it which have been suggested, I adhere to the view that it is to he construed as follows: There should be laid a duty of 30 per cent, ad valorem upon (a) iish in cans or packages made of tin or other material, (except anchovies and sardines,) and (b) fish packed in any manner other than such as has been heretofore specially enumerated or provided; the apparent intent, being not so much to lay the duty upon fish, but to lav…
2Cited by7 opinions
- United States v. MeyerCourt of Customs and Patent Appeals · 1917
- Parodi, Erminio & Co. v. United StatesCourt of Customs and Patent Appeals · 1918
- Gandolfi v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- Kauffmann Bros. v. United StatesU.S. Circuit Court for the District of Southern New York · 1899
- S. S. Pierce Co. v. United StatesU.S. Circuit Court for the District of Massachusetts · 1910
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