Lincoln v. United States
U.S. Circuit Court for the District of Massachusetts
On Application for Review of a Decision by the Board of United States General Appraisers.
1Opinion of the Court
COLT, Circuit Judge.
The importation in this case consisted of three shipments of salted herrings, under which a duty was assessed *600of one-half of 1 cent per pound under paragraph 2G0 of the tariff act of 1897. The question involved relates to the dutiable weight of these fish; the importers claiming that a deduction should be made for salt, scale, and dirt. This claim is set out in the several protests as follows:
“That it is and always lias been tlie custom to sell these bulk herring ata price i>er barrel of 228 pounds; the 28 pounds being for shrinkage in weight due to salt, scales, etc.,…
2Cited by3 opinions
- Block v. United StatesUnited States Customs Court · 1954
- Bjelland, Lange & Co. v. United StatesCourt of Customs and Patent Appeals · 1950
- Bjelland, Lange & Co. v. United StatesCourt of Customs and Patent Appeals · 1953