Wolff v. United States

VAN EEEET, District Judge.

This is an appeal from a decision of the Board of General Appraisers sustaining the action of the collector of customs at the port of San Francisco in assessing and collecting the duty on a certain consignment of German kiimmel, known as “Gilka Kiimmel,” imported by the petitioner. The question involved before the collector was whether the commodity was dutiable under Tariff Act July 24, 1897, c. 11, § 1, Schedule H, 30 Stat. 173 (U. S. Comp. St. 1901, p. 1653), which fixes the tax of $2.25 per proof gallon, or came within the trade convention with Germany then in…